Comparison of recording economic transactions in tax records and accounting of an individual entrepreneur in relation to the partial income tax base of individuals

The bachelor's thesis deals with a thorough analysis of accounting and tax records for an individual entrepreneur, aiming to clarify all necessary adjustments to determine the partial tax base of personal income both from the perspective of accounting and tax records. The objective is to present to the reader the records that an individual entrepreneur can use during their business activities to document their economic transactions, and subsequently establish the procedure for determining the tax base from independent activity for each of these records. At the end of the bachelor's thesis, the findings from the theoretical part are summarized in a practical example of a fictitious individual entrepreneur, where the differences in recording specific economic transactions are demonstrated from both the perspective of tax records and accounting. Finally, based on the results from the practical example, the procedure for determining the tax base from independent activity is established for each of these records. The thesis is designed to provide the reader with comprehensible and all necessary information related to the given topic.