Taxes in the accounting of entrepreneurial subject

I deal with tax system of Czech Republic. Tax problems are very wide and complicated theme. I focus only on basic structure of the tax system. At first I describe theoretical and then practical aspects of the tax system. I describe types of taxes, calculation of taxes, accounting records and changes in recent years. Knowledge is applied to a specific accounting entity. This accounting entity is self-employed in part mediation of trade and services. The tax is compulsory, irretrievable, non-equivalent and non-specific, statutory payment which accrues to the state budget. It must be defined by law. Majority of the people will pay as little as possible on taxes and it is rational economic behaviour of taxpayer. The tax system of The Czech Republic consists of direct taxes (income and property taxes), indirect taxes (selective, consumer and universal taxes) and other taxes (social insurance premiums, local taxes). In the practical part I analyze the basic problems such as record in the accounting system, income tax of natural persons (options for calculating), tax deductible expenses (composition and major share), flat tax (calculation and comparison with other kind of taxes), health and social insurance (paid advances in the year 2009 and calculations of advances for the year 2010), road tax (calculations of advances in the year 2009), limit for value added tax etc. Structure of the tax system in case of Mr. Benes is not so complicated. I would like to demonstrate the basic problems which them each businessman can come into contact. This problems concern most of self-employed and I would like to arrive at a recommendation what to pay attention