Význam a tvorba interních směrnic v daňové evidenci

Abstract

The main aim of the bachelor thesis is to characterize tax records for entrepreneurs, to delineate key concepts and to describe ways of keeping tax records. The work also deals with properties of internal directives, their significance for entrepreneurs, a description of a suitable structure and a summary of the principles of creating the internal directives. This theoretical knowledge is subsequently applied to a real world situation and in the practical part of the thesis we propose concrete directives for a given entrepreneur.