Teoretické a praktické aspekty podnikání praktického lékaře

Abstract

The general practitioner entrepreneurship is an entrepreneurship in accordance with special legislation. The Bachelor’s work deals with a brief attribute of this legislation and describes relation between general practitioner and professional association and Health Insurance Company. It also enters into tax records keeping of general practitioner, as a self-employed natural person. It targets the limited company, as well. It is an alternate when general practitioner pursues his private practice through a legal entity. The aim of this work is to evaluate advantages or disadvantages of both of this two form of entrepreneurship.