Název akceary International Conference INPROFORUM 2016: „Threatened Europe? Socio-Economic and Environmental Changes“ (03.11.2016 - 04.11.2016)
Abstrakt:
This paper deals with the form of bookkeeping that enterprising natural persons use, and with searching of depend-ency between the form of bookkeeping and the field in which the enterprising natural person operates. From February to June 2015 there was a questionnaire survey conducted, which was attended by 749 respondents. The preference of particular forms of bookkeeping was revealed through the Friedman test. It has been found that the most common method of bookkeeping of enterprising natural persons are tax records, while a substantial proportion also has a double-entry bookkeeping. Surprisingly, the least used method is the simple evidence of income and subsequent de-termination of the income tax base of natural persons using lump-sum expenses. After the survey and statistical evalu-ation there was an argument within discussion on results that the lump-sum expenses have been currently used for tax optimalization rather than for reduction of the administrative burden and thus, for the primary evidence purposes. As for the researched dependence between the form of bookkeeping and the selected business field, this dependence has been statistically validated by the test of independence. In the discussion of the results there are fields listed accord-ing to the most common form of bookkeeping.