Výhody a nevýhody paušálních daňových výdajů

Abstract

This bachelor thesis deals with the lump tax expenses, their advantages and disadvantages. Further, the thesis involves a short outline of their history, reasons for the changes and monitoring of their development up to the present time. So called svarcsystem and its connection with given topic is mentioned here as well. Practical example of self-employed person is the part of the thesis. In this example, application of transition cross-walk is used to change real expenses to lump ones. The last part of this thesis includes an evaluation of knowledge gained from both the practice and the theory and division of advantages and disadvantages. Point of tax administrator´s and tax subject´s views is considered. The results of the bachelor thesis can serve to self-employed people when making decision which way to choose when taxing their expenses and whether the chosen form is suitable or not.