Dopady daňových změn na zdanění příjmů podnikatelů – fyzických osob

Abstract

The aim of this Degree Work is to present a tax system of the Czech Republic, and process and analyze the impact of a change in the taxation method of the income tax, particularly with natural persons – entrepreneurs. The choice between the application of real expenses and the application of a lump-sum amount was significantly influenced by the transfer from the progressive taxation method to the linear tax rate in the particular period of 2007 and 2008. It must be evaluated including all relating matters and also with regard to the fact that payments of the health and social insurances have not been tax deductible expenses since the end of 2008. In the work I base my conclusions on particular accounting data of a chosen natural person income tax payer at which the necessity of thorough evaluation is obvious.