Vedení evidence o hospodářské činnosti malého rodinného podniku

This thesis addresses the issue of managing business activity records in the context of a small family-owned business in the Czech Republic. The theoretical part analyses the legal framework for sole proprietorship and the available methods of recordkeeping in accordance with applicable legislation, including the tax implications of different forms of recordkeeping. The practical part focuses on a specific wine shop as an example of a small family business, describing the methods of recordkeeping, tax obligations, and potential directions for business development. The aim of the thesis is to provide a practical perspective on the issue of business recordkeeping and to highlight the key aspects that small businesses should consider when choosing how to manage their records. The findings show that choosing the appropriate form of recordkeeping can significantly affect tax liability and administrative burden, thereby influencing the overall efficiency of the business.