Komparace daňového zatížení různých forem podnikání se zaměřením na daň z příjmů

Abstract

This thesis deals with the comparison of tax burden of various forms of business with focus on income tax. The first part describes the types of business units together with criteria nessesary to deal with when choosing the legal form of business unit. The following part focuses on the construction of the income tax of individual entrepreneurs and business corporation. The third part introduces specific limited liability company. Further there is its tax liability determined, which is addionally determined to the other business entities forms. The final part of the thesis gives the results of the comparisson of tax burgen of particular business forms. The main objective of the thesis is to identify the business form with the lowest tax burgen and the highest disposable resources.