Entrepreneurs' tax records 2023

This publication provides the latest information on maintaining tax records in accordance with the accounting and tax legislation of 2022 and 2023. It is written in a simple, understandable form, making tax regulations accessible and easy to learn and apply in practice. The current edition presents the option of applying special depreciation, including examples; the meal allowance lump sum, including an example; the lump-sum taxpayer scheme; tax conditions for housing needs; and an overview of expense claims for cooperating persons. It contains a basic overview of the most common errors in tax records and a summary of year-end closing operations. It is suitable for established entrepreneurs, as well as for start-ups who have significant expenses related to launching their business. You will have a clear summary of essential tax optimisation techniques at your fingertips for daily use, suitable for every entrepreneur. The final chapter is a comprehensive example and a completed personal income tax return for 2022. The book is primarily valued by entrepreneurs, accountants, and students.