Daň z příjmů fyzických osob v podmínkách vybraného poplatníka

Abstract

This bachelor’s thesis focuses on the issue of personal income tax for self-employed individuals (sole proprietors) who do not engage in dependent employment. The aim of the thesis is to analyze the legislative framework of income taxation, methods of tax calculation, and possibilities for optimizing tax liability. The thesis compares three main regimes, tax records, accounting, and the flat-rate tax systém, and evaluates their advantages and disadvantages in terms of tax burden. Using a model case, it demonstrates the practical impact of each regime on the amount of tax owed and the overall economic efficiency of the business. The final part of the thesis provides a recommendation for the most suitable regime for a specific type of entrepreneur, taking into account income level, expenses, and administrative complexity. The results show that choosing the right tax regime can significantly affect not only the amount of tax paid but also the financial stability and long-term sustainability of the business.