Uplatňování paušálních výdajů u OSVČ

The work deals with flat-rate expenses in the Czech Republic, as one of the forms of applying expenses of natural persons doing business. The aim of this work was to analyze how selected factors lead to the decision of self-employed persons to apply flat-rate expenses. The first part is focused on the general characteristics of flat-rate expenses and an evaluation of their advantages and disadvantages. The following chapter describes the historical development of the application of flat-rate expenses. In the third part, based on the information obtained from the questionnaire survey, supplemented by the provided statistical data from the GFR, an analysis of selected factors that could influence self-employed persons in deciding on the possibility of applying flat-rate expenses was carried out. The factors supporting my initial hypothesis that lump-sum expenses are used very often, I chose the length of business, the type of business activity, the amount of gross income. The performed analysis confirmed my initial hypothesis, selected factors influence the self-employed in deciding whether to apply flat-rate expenses.