The influences of the Income Tax Act on Entrepreneurial subject's behaviour

The main goal of the Bachelor's thesis is to find the most suitable solutions for the tax liability optimalization of income taxpayers. The thesis deals mainly with the influences on subject's behaviour, which appear as the results of changing the Income Taxes Act. From this point of view, the thesis is focused on the reform of public finance, which mostly came into force on 1 January 2008. In the beginning of the thesis, there is described the law system of the Czech republic and defined Entrepreneurial subject. Next parts are focused on separate areas of tax liability optimalization, such as taxes depreciation, leasing and cash pooling. The last chaptor deals only with problems connected with self-employed persons