Rozdílné uplatňování výdajů v případě podnikajících fyzických osob a jejich dopad na stanovení základu daně

The thesis is focused on analyzing and defining the differences in the tax base for self-employed when keeping tax records, accounting or lump sum. The theoretical part shows the two common principles of tax record keeping and consequently their differences. The practical work focused on the analysis of tax records keeping and then accounting of a specific company. The core is to set the tax base for self-employed and show the differences arising from the tax record keeping, accounting or lump sum during economic activities of the particular company. The conclusion presents the overall summary, highlights the findings and gives recommendations to the observed company using simple comparison of their accounting data