The precondition of the development of the crafts in the case of any economy lies in the setting up of suitable forms of business (legal organization on the labour market) as well as appropriate approaches to fair taxation. A high number of craftsmen provide their services or products as a legal status „self-employed person i.e. freelancer“. Self-employed persons are characterized by their high share on employment in the Czech Republic and by a specific approach to taxation. The main objective of the paper is to identify and describe recent development in the access to the taxation of the self-employed persons and to shed light on its influence on craftsmen and their position in the labour market.