Srovnání účetní a daňové evidenční povinnosti individuálního podnikatele s nejvýhodnějším uplatněním výdajů pro daň z příjmů

The subject of this bachelor thesis is focused on possible ways of applying the expenses of an individual entrepreneur, for the most advantageous calculation of the final income tax. The theoretical part deals with the definition of a self-employed person and possible ways of registering an individual entrepreneur. It also deals with tax obligations, including public health insurance and social security premiums. In the practical part, he then compares the impact on the final income tax of different ways of applying expenses or entering the flat rate regime.