Analýza způsobů daňové optimalizace příjmů osob samostatně výdělečně činných

Abstract

Diploma thesis is focused on analysis of methods of tax income optimization of self-employed persons and finding the optimal amount of tax liability and social insurance contributions for chosen entrepreneur. Diploma thesis consists of three parts. The first theoretical part characterizes personal income tax and concepts related to it. Further is here characterized the procedure for calculating the tax liability, tax return and also problematics of social insurance of entrepreneur as self-employed person. The second part presents the basic options for optimizing income tax by adjusting the tax base such as the use of deductible items and the deduction of non-taxable parts from the tax base. Further deals this part with tax rebates and tax benefits for dependent children. Last but not least are here defined methods of calculating the tax base and the personal income tax liability. In the last practical part is identified selected self-employed person and based on the results of its business is determined total tax and contribution burden by using various methods of calculating the tax base and the above-mentioned tax optimizations. At the end of the practical part are summarized variants of used taxation methods and final value od tax and contribution burden which of is elected the best variant for chosen entrepreneur.