Optimalizace daně z příjmů osoby samostatně výdělečně činné

Abstract

The aim of the thesis is to optimize the tax liability of a selected self-employed person using legal methods. The content of the thesis is the definition of concepts related to personal income tax and methods of optimization. The situation of the taxpayer is shown by an example and the possibilities of tax optimization are presented by means of different methods of determining the tax base, using non-taxable parts of the tax base, depreciation and different application of car expenses. The work can serve taxpayers to get acquainted with the system of income taxation in the Czech Republic, the possibility of reducing the tax base and the tax itself, that is tax optimization.