The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...

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The thesis analyzes the relevant methods of enforcement of debts to the social security contributions and evaluates the succes rate of individual procedures within the Czech social security administration. The first part of the work is focused on defining the theoretical background, as the basic concepts, including the basic layout of the social security. Furthermore, it presents the general procedure of enforcement of claims in the splitting of the administrative and judicial enforcement of the decision and the application of the claims in the other proceedings. In the analytical part are analyzed and compared different methods of enforcement, both in cooperation with court executors and tax execution, especially their impact on the development of receivables and collection of premiums in 2013 and 2014, and the effectiveness of various methods in practise. Based on the survey proposes some possible solutions leading to increased succes practices of individual methods of recovery and also to streamline, improve and speed up the work of employees who deal with debt recovery.

This diploma paper which is called the freelancers as a new innovative form of business deals with the new conception at labour market. At the beginning of the work I pay attention to the development of business in the Czech Republic during the time after World War II till present. Until the new century, nobody has known the new conception "freelancer". I explore this new kind of business with a help of the questionnaire. The aim of the work is the description of basic characteristic of freelancers and their differences with OSVČ. These differences and similar characteristics were deduced under the help of comparison of results of my and Economic Chamber's questionnaires. For the right definition of freelancers my own results were also compared with results of The freelancer statistic report's questionnaire. This questionnaire was engaged in description of freelancers from the whole world. At the end of the analytic part of my work there are all results which I gained from my questionnaire reminded.

This thesis focuses on the factors that have influence on tax burden of self-employed in the Czech Republic. Selected factors are: the way of recording income and expenditure, possibilities of achieving business income individually, in cooperation or through participation in unincorporated association and the amount of profit. The main goal of the thesis is to find the combination of the way of recording income and expenditure and the way of achieving business income that results into the lowest tax burden. The analysis of the tax burden is based on six representative self-employed. This sample of self-employed was created upon real data collected in past 5 years. Tax burden was measured by two indicators -- the ratio of contributions to the tax base and the ratio of contributions to the gross profit.

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.

This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.

The diploma thesis focuses on decision-making process during choosing the form of business. It finds and describes the criteria that should be considered in this selection. These criteria compares and evaluates on a model situation in relation to the five chosen variants. The thesis contains suggestions of precedures leading to the choosing the suitable form of business, characterizes their advantages and disadvantages and presents situations in which the procedure is convenient to use.