Zdanění v rámci skupiny spojených osob

The thesis focuses on the issue of taxation of related parties from the perspective of micro-entrepreneurs. The aim was to determine whether and under what conditions they should address this issue and to provide practical examples that enable them to effectively manage specific situations. The thesis includes a cost analysis that helps identify situations where addressing transfer pricing is economically more beneficial than ignoring it. The practical contribution of the thesis is a comprehensive guide for micro-entrepreneurs that helps them manage this issue from identifying related parties to recommendations on which documents related to transfer pricing should be prepared and archived. The model cases presented in the thesis demonstrate the most common types of transactions that micro-entrepreneurs and their accountants encounter in practice and can serve as templates for similar situations. The thesis contributes to a better understanding of transfer pricing issues in the context of micro-entrepreneurs and provides a practical framework that can be useful in their daily business operations.