Způsoby uplatnění výdajů OSVČ v základu daně z příjmů

The bachelor’s thesis deals with ways of applying expenses in the personal income tax base in the Czech Republic. The aim of this work was to describe the methods of applying expenses in the income taxes for the self-employed and, at the same time, compare these methods from the point of view of the most optimal amount of tax liability. The first part is focused on the general characteristics of personal income tax. The following chapter deals with the methods of fulfilling expenses, which are flat-rate expenses, lump-sum regime, tax evidence and accounting. The last part of the work on model examples shows the calculation of the tax base using each possibility to apply expenses and also the amount of tax liability. Finally, it is compared which of the options is for entrepreneurs from the point of view the most favourable amount of tax liability.