Zdanění tvůrců na internetových platformách

The thesis deals with the taxation issues of creators on internet platforms. These include platforms like OnlyFans, Herohero, and Patreon, which are currently very popular. The aim is to find the tax obligations arising for creators from income tax and value-added tax. Another goal is to describe these obligations and recommend steps to creators for their optimal taxation. The first part focuses on describing the platforms. The following section discusses whether creators operate under copyright or business law. The third part deals with the effective tax rate for creators when keeping tax records, accounting, or applying lump-sum expenses or lump-sum tax. In the conclusion of this section, these effective tax rates are then compared. The fourth part deals with the relevant date for taxation. Creators receive funds into their "platform account," from which they then transfer these funds to their bank account. This creates uncertainty as to when taxable income arises, whether on the date of credit to the "platform account" or on the date of credit to the bank account. The last chapter of this bachelor's thesis addresses the obligations that creators have under value-added tax.