Daňové a odvodové zatížení osoby samostatně výdělečně činné podnikající jako finanční poradce

Abstract

This bachelor’s thesis deals with the topics of the tax and levy a charge on a self-employed person, both secondary and primary, doing business as a financial advisor under the conditions in the Czech Republic. These levies are optimized in the framework of this bachelor’s thesis on the basis of a suitable choice of applying the expenses. The bachelor’s thesis will define terms such as self-employment, income of financial advisors, expenses and what are the possibilities of reporting them. Based on this, the calculation procedure is developed and compared and the process of filling out the tax return and overview for the health insurance company and the ČSSZ, both for self-employed persons doing business as a primary and secondary business.