Daňové aspekty podnikání fyzických osob

Abstract

As a topic of my thesis I chose the business income tax problem and other natural persons´ individual earning powers. In the first part I paid attention to theoretical side of the given problem and I dealt with issues such as: enterprising, taxpayers, object of the tax, cooperating persons, tax shelters and so on. In the second part I focused on social and health insurance of self-employed persons and government refuge to businessmen in distress. In the third part I introduced practical examples flowing from legal regulations for 2009. I have also mentioned scheduled amendments in the in the income tax branch for 1.1. 2010 and I have also issued my own proposals for changes in businessmen income tax branch. This thesis derives from legal regulations valid for 2009.