Optimalizace daňové povinnosti podnikající fyzické osoby

Abstract

This bachelor thesis is dedicated to personal income tax employed person issue. It explains concisely the area of keeping the books, Single-entry book keeping, use of expenses by percentage of incomes and fixation of tax by flat-rate sum. Introductory part is concentrated to difference of terms entrepreneurship and entrepreneur, it provides a model variant of business plan compilation and gives a guide to formal foundation of trade license to beggining business. The goal of practical part is analysis of a natural person options within its tax optimization. The tax optimization focuses concretely on appropriate selection of use of expenses to reach, secure and preserve the incomes. Also it looks at possibility of the fixation by flat-rate sum through the tax administrator.