Browsing by Author "Šorf, Pavel"
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- ItemOptimalizace vedení daňové evidence malého podnikatele(Technická Univerzita v Liberci, 2011) Šorf, Pavel; Šmídová, JanaThis thesis deals with Tax Record of small entrepreneur keeping. The whole work is divided into two parts, theoretical and applied. The first part is dedicated to theoretical terms of Tax Record and brings in the legal frame for optimization of tax base of small entrepreneur. Besides that it also defines main terms in the area of social and health security insurance and it briefly mentions value added tax as well. The other part is focused on description of possibilities and forms of Tax Record keeping and brings in applied examples of ways how the entrepreneur can - observing all statutory requirements - lower his/her tax duty. This part is concluded by doughnut chart which aims to simplify the selection of optimum model for the small entrepreneur.