Optimalizace daňového a odvodového zatížení u osoby samostatně výdělečně činné

Abstract

This bachelor thesis deals with the optimization of the tax and contribution burden for a specific self-employed person. Because every self-employed person has a legislative obligation to respect and properly pay statutory levies, the identification, characteristics and ways of optimizing these statutory levies are discussed. This is followed by an analysis of the selected self-employed person with regard to his current levies, where the main goal is to propose suitable options that can reduce compulsory contributions in accordance with the legislation of the Czech Republic, or possibly avoid them altogether.