Daň paušální částkou v ČR

This thesis deals with the analysis of lump sum tax in the Czech Republic. The aim of the thesis is to compare the tax burden of self-employed persons when applying lump-sum expenses and the tax burden of a taxpayer in the lump-sum regime and then to select the most advantageous variant of taxation in terms of tax burden and to evaluate which group of taxpayers had the opportunity to choose the flat-rate tax and actually used this option. In order to compare the tax and levy burden of self-employed persons in the case of flat-rate expenses and the flat-rate tax, the tax rate will be used, which is shown as the share of total levies (total tax burden) on the taxpayer's gross income.