Právní, účetní a daňové aspekty živnostenského podnikání
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this diploma thesis is to analyze the legal, accounting and tax aspects of the entrepreneurship and then to perform the practical application and to evaluate the results of the individual self-employed. The diploma thesis is divided into three chapters, each of which is focused on specific laws. The diploma thesis uses methods of analysis, description, comparison and selected method of multicriteria evaluation.
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Self-employed, Trade Act, Trade Certificate, Accounting Act, Income Tax of Individuals, road tax, VAT, health and social insurance, tax records