This bachelor's thesis deals with the duties of an entrepreneur who does business in accounting and tax consultancy from a legal, accounting, and tax point of view. In the first chapter, it is defined what an individual entrepreneur must fulfil in order to do business in bookkeeping and tax consultancy and what the possibilities of economic records transactions are. At the end of the theoretical part, there is a brief description of the taxation of income arising from business activities an... zobrazit celý abstraktThis bachelor's thesis deals with the duties of an entrepreneur who does business in accounting and tax consultancy from a legal, accounting, and tax point of view. In the first chapter, it is defined what an individual entrepreneur must fulfil in order to do business in bookkeeping and tax consultancy and what the possibilities of economic records transactions are. At the end of the theoretical part, there is a brief description of the taxation of income arising from business activities and business people's social and public health insurance systems. The practical part outlines the situations that the entrepreneur can deal with when running their business. These transactions are captured in individual other records and compared according to the impact on the amount of personal income tax, public health insurance, and social security. |