Paušální daň a její dopady na vybraného podnikatele

Abstract

This bachelor’s thesis addresses the impact of the flat tax on a selected entrepreneur. The objective of the thesis is to define the methods of taxation of natural persons’ income and the amount of insurance contributions with focus on income from self-employment, specifically on the application of the flat tax. The thesis is divided into a theoretical part and a practical part. In the theoretical part, the income tax on natural persons, flat tax and other possibilities of taxation of income from self-employment are characterised. In the practical part, model examples are used to illustrate whether it is more advantageous for a entrepreneur person to switch to the flat scheme or to apply actual expenses or, as the case may be, expenses as a percentage of income.