Income Taxation of Entrepreneurs in the Czech Republic
Income Taxation of Entrepreneurs in the Czech Republic

Summary/Abstract: This text deals with income taxation of entrepreneurs in the Czech Republic. It concerns construction of the tax and especially the tax base and compare taxation of employees and self-employed persons. The lump sum expenses are analyzed. Author tries to confirm or disprove the hypothesis that lump sum expenses are useful for both state (easy and cheap tax administration) and self-employed persons (lower taxation and easier evidence). The aim of this article is to decide, if lump sum expenses are useful for state and its tax revenue and if there is any need (and eventually how) to amend legal regulation of the personal income tax base. At the end author suggests several ways for the regulation de lege lata, like an obligation to issue tax bills, lowering the lump sum expenses rates, differentiation of lump sum expenses according to the types of incomes, connection with VAT payers regulation, and limitation of Svarcsystem.

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