Volba právní formy podnikání u osoby samostatně výdělečně činné
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Vysoká škola báňská - Technická univerzita Ostrava
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The bachelor's thesis deals with the issue of comparing individual legal forms of business for a self-employed person. It describes the theoretical aspects of natural persons and of legal persons, specifically limited liability companies. The aim of the thesis is to characterize the basic concepts that are related with the natural and legal persons, to determine their advantages and disadvantages, and then to transfer the findings to the practical part. Describe the ways in which it is possible to switch to a limited liability company and state the reasons and recommendations as to whether and why the selected business entity should do so.
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Accounting, taxes, business, natural person, legal person, self - employed person, limited liability company, tax base, economic result, income, expenses, revenues, costs, comparison.