Optimalizace daňové povinnosti u daně z příjmů fyzických osob v rámci domácnosti

Abstract

The bachelor thesis is focused on personal income tax. The aim of thesis is the concept of tax liability optimalisation at the personal income tax for taxpayer with income from entrepreneurial activity. The optimalisation is implemented by the method of cooperation persons within the select taxpayer´s household. The whole work is composed of three chapters, two theoretical parts and one practical part. The first theoretical part of the work is devoted to general features and functions of the taxes, description of legislative adjustments to personal income tax the Czech republic and characteristic of social and health insurance. The second theoretical part includes description methods of optimalisation, which are determinated in personal income tax the Czech republic, especially cooperation person. The practical part of work is focused on comparision individual situations and their tax liability using optimalisation method cooperation persons based on household´s tax calculation. Compared situations within the household are made by using indicators of tax burden and taxpayer is recommended advantageous option.