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 Vagundová-Drgáčová, Lucie
Vagundová-Drgáčová, L. Application of lump-sum tax on income from self-employment. Bachelor thesis. Brno: Mendel University, 2023. This bachelor thesis deals with the institute of a lump-sum tax, which was introduced in the Czech Republic since 2021. This bachelor thesis is divided into literature research and analytical part. The literary part the institute of a lump-sum tax is introduced and then there are defined concepts related to the taxation of personal income from self-employment. The aim of the analytical part is to compare the tax and contribution burden of self-employed people in the application of institute of a lump-sum tax and self-employed people in the application of flat-rate expenses. The aim is also to find out for which taxpayers, is the lump-sum tax advantageous. The lump-tax will be also analyzed in terms of effect on retirement pension, the impact of the transition to a lump-sum tax on the taxpayer and what is the impact on the taxpayer of violating the terms of a lump-sum tax.
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