Optimalizace daně z příjmů osoby samostatně výdělečně činné
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Vysoká škola báňská – Technická univerzita Ostrava
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The aim of this bachelor’s thesis is to analyze the tax burden of a specific self-employed individual, utilize acquired information to evaluate this situation, and propose the most advantageous way to calculate the tax obligation. The thesis is divided into a theoretical part and practial part. The theoretical part deals with the issues of income tax for individuals according to current law. In practical part, the tax obligation of the individual is addressed and methods of tax optimalization are proposed.
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Personal income tax, tax optimalization, self-employed person, tax obligation, tax return