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Personal income tax of self - employed persons
 ŠMÍD, Marek
This bachelor thesis deals with the optimization of income tax for self-employed persons. The aim of the thesis is to compare different options for calculating the tax liability of a particular individual and to propose a legal saving on income tax. The thesis introduces the basic concepts of tax theory and the tax system of the Czech Republic with a focus on personal income tax and describes the significant changes in the relevant law in recent years. The thesis also describes health and social insurance contributions, which are in the nature of a tax. The tax base is determined as the difference between income and expenditure, with the proviso that expenditure may be actual or determined as a percentage of income. A new calculation option from 2021 brings a flat tax. The paper shows that each of these three methods benefits specific groups of profit tax payers. A properly chosen method even not only minimizes the tax burden, but in combination with the tax bonus can cause a negative tax.
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