Daň z příjmů fyzických osob u příjmů ze samostatné činnosti

Abstract

The bachelor´s thesis deals with personal income tax from independent gainful acivity. In the theoretical part are the description of basic concepts and changes in the income tax of individuals. In the practical part are calculated examples of the income taxes on businessmans. The objective of bachelor thesis is analysis of the tax income on taxpayers with incomes from business activities and they are applying expenditures as a percentage of income.