Optimalizace daňové povinnosti vybrané osoby samostatně výdělečně činné

Abstract

Bachelor thesis deals with optimization of tax liability for selected self-employed persons. The goal of the thesis is to calculate and draft tax liability most beneficial to laborer Mr. Kovoobráběč, based on findings in this thesis and in accordance with applicable law and regulations. Theoretical part includes detail analysis of items that have an impact on tax base of a natural person. It defines items such as tax discounts, non-taxable parts of the tax base, tax deductible items but also a lump-sum tax or transfer of income and expense to a co-working person. All theoretical findings are subsequently applied in the practical part on specific scenario case od Mr. Kovoobráběč. Attechments to the thesis include filled income tax report and summaries for social and health insurance payments.