Komparace účetnictví a daňové evidence u individuálního podnikatele s aspekty optimalizace základu daně z příjmů fyzických osob

This thesis compares the tax evidence and accounting of an individual entrepreneur. It summarizes the legislative framework which characterizes a business in the Czech Republic and deals with the legal standards governing tax evidence and accounting. It discusses the cash base, the accrual base and the influence of these two principles on the tax base of the self-employed. It also compares these two types of reporting in terms of formal arrangements. The practical section of the thesis offers a complete example with a sample of procedures for keeping tax evidence and accounting records and their differences. The final part of the example summarizes the main presumption of the work, namely that under certain conditions the impact on the tax base of an individual is the same in total from both approaches.