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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Uplatnění paušální daně u příjmů ze samostatné činnosti
 Svobodová, Markéta
Svobodová, M. Application of a flat tax on the income from self-employment. Bachelor thesis. Brno: Mendel University, 2023. The bachelor thesis deals with the application of expenditure as a percentage of income and a flat tax on a self-employment income. The theoretical part is devoted to expenditure as a percentage of income, the flat tax regime, tax relief, social and health insurance. The flat tax was introduced in the Czech Republic in 2021 and has undergone certain changes. The thesis introduces model examples of the application of expenditure as a percentage of income and the use of the flat tax. The aim of the thesis is to evaluate the tax and levy burden when using the flat tax and when applying expenditure as a percentage of income. The thesis concludes with a recommendation for a flat tax.
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