Režim paušální daně v ČR

The thesis deals with the lump sum tax regime in the Czech Republic, which is relatively new in the Czech tax system. The main goal of this bachelor thesis is to compare different ways of applying expenses of individuals who have income from business activities with emphasis on the newly introduced lump sum tax regime. The first part of this thesis contains the description of the lump sum tax regime in the Czech Republic, for example how this regime works, who can be a taxpayer of the lump sum tax. There is also some basic information about the Czech tax system. Part of this thesis is also an evaluation of the advantages and disadvantages of this tax regime. The second part of the thesis contains a model example for a better understanding to the differences in the application of business expenses and the lump sum tax regime. Further the questionnaire survey shows that the factors for taxpayers to enter the lump sum tax regime are lower administrative expenses and lower tax burden.