Zhodnocení daňové optimalizace podnikajících fyzických osob

Abstract

The bachelor thesis aims to help new entrepreneurs who do not have so much experience with doing business. This work describes the management of tax evidence and accounting. It also outlines the differences between tax evidence and accounting. In the bachelor thesis, the optimization of the tax liability of self-employed persons is solved by comparing the income tax in accounting, tax records and, when using expenditures set by the percentage of income. The objective was to solve the problem by compiling the tax bases from accounting, tax records and the tax base using expenditures set by the percentage of income. The income tax from self-emploeyd persons was quantified and then compared. Furthermore, the advantages and disadvantages of each evidence were compared. The best option was then recommended to the fictitious entrepreneur. In bachelor thesis we concluded that the most advantageous option for our fictitious entrepreneur was to use the expenditures set by the percentage of income, because the tax was the lowest possible, that means zero. Also it was the most advantageous option because the entrepreneur only uses minimal evidence of assets and liabilities when applying this option and almost every entrepreneur is able to keep the evidence by themselves and does not have to hire an external company or employees.