Analýza možností uplatňování výdajů v podnikání fyzických osob

Abstract

The thesis analyzes the possibilities of expenditures claim in entrepreneurship in the Czech Republic. The attention is paid to the Trade Licensing Act, law of the Income Tax, accounting law, that represent the main legislative sources governing business in the Czech Republic. The model examples are using the methods of analysis and comparison show the procedure for determining the tax base and the tax liability under the therms of bookkeeping, tax records and application of lump sum expenses. Further work using regression analysis expressed the relation between effective tax rate and the gross income of the taxpayer. The aim is to compare the actual application of a lump sum expenses in terms of tax progressivity using indicators of progressivity average rate and the effective tax rate.