Analýza zdanění podnikajících fyzických osob

Abstract

The bachelor thesis deals with the issue of the natural persons taxation based on the conditions set in the Czech republic and is of practical-applicable character. The theoretical part is focused on the characterization and analysis of particular ways of determining the tax base. The practical part deals with applicable and practical examples. Upon those examples, the author recommends particular changes concerning business area and provides resumé. The main target of the bachelor thesis is the orientation in the whole taxation issue, understanding the logical relations, and selecting the most appropriate way of taxation considering the tax optimalization of the tax payer.