Paušální daň a její potenciální dopad na osoby samostatně výdělečně činné

Abstract

The bachelor thesis deals with personal income tax optimization, focusing on self-employed persons using flat tax. The main objective is evaluation of profitability of the flat tax compared to other personal income taxation options. This thesis consists of two theoretical parts and one practical part. The first theoretical part characterizes personal income tax, its calculation, personal insurance payments and optimalization options using tax reliefes. In the second theoretical part there is detailed description of flat tax, its benefits and disadvantages and other taxation options of self-employed persons income. In the practical part model exaples are shown, these examples shows the advantage of flat tax for specific taxpayer at certain tax base.