Porovnání daňového zatížení fyzických a právnických osob se zaměřením na daň z příjmů

Abstract

This thesis presents a comparison of tax burden of natural persons and legal entities with regard to income tax and entrepreneurship. The theoretical part includes classification and general description of taxes and detailed characteristics of income tax. The practical part is focused on the calculations that are used to select the most advantageous forms of business based on selected criteria and the subsequent calculation of tax burden of the most advantageous variant.