Optimization of Income Tax of Individuals at a Specific Taxpayer

Bachelor thesis deals with the optimisation of personal income tax for a particular taxpayer. The individual taxpayer is self-employed in the agricultural sector. This work aims to determine the amount of personal income tax using all the statutory measures to which the taxpayer is entitled to the current tax year. The optimisation of income tax is linked not only to the calculation of the tax on the chosen example of the self-employed but also to the calculation of the allocation of the tax burden to the cooperating person, using real expenses and flat-rate expenses. The work also explores how optimisation will affect social security and public health insurance that entrepreneur and co-operatives have to pay. In the end, the results are compared and evaluated. Furthermore, the work also examines other taxes that the farmer has to pay, such as property taxes, excise duties and value-added tax. The conclusion is the total tax burden of the taxpayer