Zdanění tuzemských příjmů osob samostatně výdělečně činných v podmínkách České republiky

Abstract

The topic of the bachelor thesis is the taxation of domestic income of individuals in the conditions of the Czech Republic. The bachelor thesis addresses the issue of methods for tax optimization with subsequent analysis and evaluation of their application to a selected self-employed person. The content of the theoretical part is the tax system in the Czech Republic, which characterizes the taxpayer, income, deadlines and calculation of personal income tax. The theoretical part also contains basic methods for optimizing tax liability. The practical part is focused on the analysis and evaluation of applied methods to optimise the tax for a specific self-employed person.