Uplatňování výdajových paušálů podnikateli v ČR

The thesis deals with lump sum expenses, which are one of the three ways of applying expenditures to entrepreneurs in the Czech Republic. The main goal of my bachelor's thesis is to analyze the use of lump sums at present and compare with the results from 2011. The goal was achieved through a questionnaire research. The first chapter describes the ways of applying expenditure in the partial basis from independent activities. Furthermore, the advantages and disadvantages of lump sum expenses are described here, as well as the transitions between individual ways of applying expenditures. The second chapter describes the development of lump sums from the establishment of the Czech Republic to the present. The third chapter analyzes that there has been a slight decrease in lump sum expenses, which is caused by the introduction of a spending ceiling that entrepreneurs can apply. Furthermore, the questionnaire research analyzed that low-income entrepreneurs use lump sums expenses the most. It was also analyzed that lump sum expenses are most often used in another independent activity. Furthermore, it has been shown that lump sum expenses provide services to final consumers rather than to other persons liable for value added tax.