Optimalizace daně z příjmů fyzické osoby se zaměřením na právní formu podnikání

The bachelor's thesis deals with the optimization of natural person income tax with a focus on the legal form of business. The thesis is divided into practical and theoretical part. The theoretical part explains the basic concepts related to the tax system of the Czech Republic, income tax for self-employed individuals, income tax for limited liability companies and subsequently it provides comparison of the advantages and disadvantages of self-employment and limited liability companies. The practical part of the bachelor thesis deals with introduction of entrepreneur XY, financial analysis and possible transfer to a legal entity and corporate taxation. In another practical part of the work has been demonstrated verification of the result by the reverse procedure of company AB, where AB's economics were analysed and the results of the company were taxed by means of business transfer to a natural person and taxed by means of tax records.