This is a book about "simplification," which is not as simple as we would like. Misinterpretation of some concepts leads to a very significant overpayment of tax. Newcomer entrepreneurs (individual entrepreneurs, founders of companies) will understand how to work on the simplified tax system. Experienced accountants will find subtle moments that are not obvious. On the other hand, the book is a step-by-step "guide" for a novice entrepreneur who needs knowledge from very different fields to successfully start Dela. This is information from tax, civil, labor and even criminal law. In particular, a businessman needs to know in what time frame, what taxes and contributions to pay, how and to whom to report, for what and what responsibility he bears. The author collected the necessary information together and submitted in a very easy and accessible form.