Možnosti optimalizace daně z příjmů u podnikajících fyzických osob

Abstract

The bachelor´s thesis is focused on income tax optimisation for entrepreneurs. The main aim of this work is to describe differences between accounting and tax records. The theoretical part is focused on terms of trade law and law of income tax. Then there are shown the possibilities of entrepreneurs, like an accounting, tax records and others. The practical part introduces the application of the methods used for specific example. There are shown the differences in the calculation of the tax base and the calculation of income tax.