Individuální podnikatel- srovnání účetní a daňové legislativy v ČR a SR

The diploma thesis deals with the differences between individual entrepreneurs in the Czech Republic and Slovakia. The introductory part analyzes the duties of an individual entrepreneur at the beginning and termination of his activity as well as legal forms of business of individuals. Moreover, the thesis discusses accounting and tax records and their specifics in terms of an individual entrepreneur. A significant part of the thesis is devoted to the comparison of personal income taxation from self-employment, the possibility of spending expences, tax design and legislative possibilities of tax reduction. Another important topic is current legislation on social and public health insurance. The final part of the thesis deals with practical demonstration of the procedure for determining the tax liability of a self-employed person and with the comparison of advantages of the system in both countries.