Daň paušální částkou v ČR

This bachelor's thesis analyzes the change in the impact of the tax burden on model families in the classic tax regime and when using the flat rate regime. The bachelor's thesis is divided into a theoretical and a practical part. In the theoretical part, individual concepts related to the taxation of incomes of self-employed persons, incomes from dependent activities are defined, and the flat tax institute is discussed. The subject of the practical part of the bachelor thesis is the analysis of model families. The aim of these analyzes is, based on a comparison of the tax burden of the individual subject families in which the father was a self-employed person in the classic tax regime in the tax period 2021, to determine which families would benefit from a flat tax if the father entered the flat rate regime for the same tax period.