Účetní a daňové aspekty přechodu OSVČ na společnost s r. o.

Abstract

The purpose of this thesis is to provide a comprehensive look into the issue of change in the legal form of business going self-employed to a limited lability company. The theoretical part focuses on the comparison between the two forms of business and define the knowledge, which can then be turned into conversions in processing these parts. The objektiv of practical part is applications listed options transitions and their comparison. The last part is focused on the evaluation of the options and the resulting recommendations.