Daň z příjmů fyzických osob a dopady opatření přijatých v České republice v souvislosti s šířením onemocnění COVID-19

Abstract

The bachelor's thesis "Personal income tax and impact of measures taken in the Czech Republic in connection with spread of disease COVID-19" deals with the impact of compensatory and restrictive measures on income, expenditure and tax liability of self-employed persons. The theoretical part defines the basic concepts related to taxes, compensatory and restrictive measures with a subsequent link to taxation from the perspective of individuals. The practical part is focused on the analysis and comparison of model examples of the impacts of these measures on self-employed persons.