Komparace způsobů zdanění podnikající fyzické osoby

Abstract

The content of the thesis is the issue of determining the tax base for income tax of individuals and assessing the most appropriate method of taxation for self-employed individual. Self-employed individuals are increasingly common form of business in the Czech Republic. A taxpayer with income from business and other self-employment has certain options to optimize their tax base. The theoretical part will first describe the basic concepts relating to taxes on income of individuals. Then there will be explained the different taxation options. The results of this study, it is clear that the resulting tax liability is dependent on the adjusted tax basis, as well as to the specific situation of the taxpayer.