Daňová optimalizace podnikající fyzické osoby v letech 2015 až 2017

Abstract

The aim of the thesis is to calculate the optimal tax liability of entrepreneurs. The bachelor thesis contains the characteristics of terms associated with the given issue. Part of the thesis is also a comparison of tax optimization elements between 2015 and 2017. The model example identified the benefits of unified optimization features for the taxpayer. Tax relief, tax advantages and tax depreciation are the biggest benefits. The benefit of the bachelor thesis is its possible use as a first acquaintance of the taxpayers with their tax liability, respectively with tax optimization options.