Daňové aspekty příjmů profesionálních hudebních skupin

The goal of the submitted thesis "Income Tax Aspects of the Professional Music Groups" is to compare and analyse the situation of the members of the professional music group, who are remunerated either as employees or as self-employed persons. The aim of my bachelor thesis is to assess which method of taxation is for the music group the most beneficial. The theoretical part evaluates the status of employees who have concluded with their employers labour contracts or agreements on work performed outside employment and those who are paid as self-employed. Using specific examples of revenue of the music group in question, the practical part focuses on comparing the rate of taxation of its members as employees and its members as self-employed persons.