Transformace právní formy podnikání z osoby fyzické na osobu právnickou

Abstract

The objective of my thesis is to analyze in comparison to income tax to individual persons and legal entities and to analyze transformation of the legal forms of business from individual person to a legal entity. Specifiation is directed at the two continuous examples, one of them concern to business individual person and second of them concern to business legal entity and a continuous exapmle, which describes transformation of the legal forms of business from individual person to a company with limited liability. The part of the work are also attachments, which relate to the issue and owen opinion to change in the area of legal entities.