Právní, účetní a daňové aspekty společného podnikání fyzických osob

Abstract

The topic of this thesis was to characterise legal, accounting and tax aspects of natural persons‘ entrepreneurship in association, and the changes that occurred during the transition to new Civil code. The thesis is divided into 5 chapters. In second chapter, which follows the introduction is the association characterised from the legal point of view. The third chapter of the thesis describes terms accounting and tax evidence and the method of transition from accounting to tax evidence and vice versa. The fourth chapter deal with the income tax and value added tax.