Paušální výdaje - kritické zhodnocení a mezinárodní komparace

This bachelor’s thesis focuses on lump-sum expenses in the Czech Republic, which can be used by self-employed individuals when determining the tax base for personal income tax. The aim of the thesis is to describe how this system functions in the Czech context and to compare it with similar regimes in several European countries. The first part is dedicated to the basic principles of lump-sum expenses and their critical evaluation. The second part focuses on an international comparison of systems in Slovakia, Poland and Austria. Particular attention is paid to how individual countries approach the simplification of taxation for small entrepreneurs and under what conditions these regimes can be applied.