Regionální specifika paušálního režimu v ČR

This bachelor thesis deals with the flat-rate tax scheme in the Czech Republic. The aim of the thesis is to analyze the changing numbers of taxpayers within the flat-rate scheme, evaluate the stability and dynamics of the taxpayer base, and assess the influence of regional structure on participation and distribution across the scheme’s brackets. The theoretical part is dedicated to the characteristics of self-employment and presents options for tax simplification and other benefits for small entrepreneurs abroad. It subsequently describes the flat-rate tax system itself, the fulfillment of legal entry requirements and associated pitfalls, the amount and components of the flat-rate deposit, the division into three brackets, and the consequences of failing to meet the system's criteria. The practical part analyzes the changing numbers of self-employed persons (OSVČ) in the scheme, their migration between brackets, termination of participation, or rejection of entry within a regional context since the inception of the regime.