Komparace náročnosti vedení daňové evidence a účetnictví u individuálního podnikatele

The bachelor thesis is based on the main hypothesis that tax evidence is less demanding than accounting in terms of keeping records. The work is focused around the accounting role, which entails keeping the tax evidence and accounting. Then the thesis focuses around the difficulty of administrative, time intensive and knowledge evidence. The difficulty is affected by several factors. The main purpose of the bachelor thesis is to analyze the difficulty of tax evidence and accounting, based on their subsequent comparison.The work is divided into two sections, theory and practical part. The theoretical aspect involves identification of individual enterpreneurs and reporting the income of a physical person. The work further explains the terms of tax evidence and accounting & helps familiarise with the current legislation in the Czech Republic. The thesis explains basic principles of keeping systems, comparing the systems and defining the basic aspects that simplify or complicate the records.The second practical part is based on a survey of the issue from the practical point of view of processors using a developed questionnaire.