Právní, účetní a daňové aspekty podnikání fyzických osob

Abstract

This work deals with legal, accounting and tax aspects of natural persons‘ entrepreneurship in the Czech Republic. The facts which have influence of natural persons‘ entrepreneurship are described. Theoretical part of this work is included and it contains legislation of these aspects, basic terminology and detailed description. It is followed by practical part in which the cases of fictive business are solved from the perspective of accounting and tax registry. Finally the preferable possibility was chosen – in dependence on the amount of tax base and the other aspects.