Účetní a daňové aspekty podnikání fyzických osob v České republice a Spolkové republice Německo

Abstract

The subject of the diploma thesis "Accounting and Tax Aspects of Businesses Individuals in the Czech Republic and the Federal Republic of Germany" is the analysis and the subsequent comparison of the accounting and tax aspects of businesses Individuals in the above mentioned countries. The first part of the thesis outlines the theoretical basisc, especially the laws governing the tax and accounting area of businesses individuals in the Czech Republic and the Federal Republic of Germany. In the next part the findings are applied to the particular business individual operating in the territory of the Czech Republic. The thesis analyzes the current accounting and tax obligations of the person as well as it´s potential accounting and tax obligations that would arose incase of starting business in the territory of the Federal Republic of Germany. The last part of the diploma thesis deals with the recommendations for the particular person. These recommendations might be used by the person that are in the proces of decision as well as by businesses induviduals have allready adopted its decision about starting the business in Germany.