Vyhodnocení daňových dopadů změny právní formy z osoby samostatně výdělečně činné na společnost s ručením omezeným

Abstract

The topic of this bachelor thesis is an evaluation of the tax impact of the transformation from a self-employed person to a limited liability company resulting in an application and a comparison on a particular entrepreneur. Key features of the both business forms, a process of the transformation to the limited liability company and a composition of methodology for a calculation of the tax burden are some of the subtopics of the theoretical part. The practical application is focused on the comparison of the tax burden of the both business forms conducted on a particular entrepreneur.