Informovanost o podmínkách paušálního režimu mezi podnikateli

This bachelor's thesis deals with the issue of self-employed persons' (SVČ) awareness of the conditions of the flat-rate regime in the Czech Republic. The aim of the thesis is to map the level of knowledge of SVČ about the legislative framework and specific rules of this taxation system, to analyze its advantages and risks, and to define any shortcomings in the communication of the state administration towards tax entities. The theoretical part defines the legislative framework of taxation of personal income and analyzes in detail the mechanism of the flat-rate tax, including the conditions for entering the individual bands and related obligations. The practical part is based on a questionnaire survey among SVČ, which tests the factual knowledge of the conditions and the use of information channels. Based on the analysis of the results, specific recommendations are formulated at the end of the thesis for streamlining the communication of the Financial Administration and improving the availability of information for the business public, with the aim of reducing the error rate during the transition to this tax regime.