Podrobný výpis o publikaci

The high share of self-employed people in employment, combined with the low collected income tax by these entities, are the main current issues that fiscal policy is supposed to solve. Therefore, the aim of this paper was to introduce a new possibility of taxing the income of self-employed whose main income stems from entrepreneurial activity in order to obtain greater tax justice. This paper therefore comes with a business tax proposal that would be link to the current income tax concept of individuals. That is the reason why the current income tax structure could remain unchanged. The business tax proposal was designed to meet the ba{6/8} ´ Vědecké stati 114 Scientia et Societas » 4/17 sic requirements for tax measures, namely, the fairness of the tax burden, the clarity of the solution to a wide group of self-employed people and the appeal to the non-fiscal nature of the tax measure. At the same time, the solution enables the low-paid self-employed people to lower administrative burdens, create more space for their own business activity and profit generation.