Paušální výdaje - kritické zhodnocení a mezinárodní komparace

There are many restrictions and conditions in lump sum expenses during last years. The aim of the Bachelor thesis was a criticism of the current legislation of lump sum expenses in Czech Republic with an eye to international comparison in neighbouring countries. The author suggested solutions for changes in lump sum expenses. Selected issue is accompanied by illustrative examples, charts and tables. The author used comparison and abstraction method. Tax discount for a child can be used in most cases by the spouse, the tax discount on wife has clearly defined social character, limit for applying lump sum expenses is too high. Lump sum expenses in Czech Republic compared to other countries are really generous, limitations of different character can be found also in neighbouring countries. The conditions in the business environment should be stable, worsening conditions of taxation for self-employed persons could bring fatal consequences. Without adequate analysis of the use of lump sum expenses should not make rash decisions.