Právní, účetní a daňové aspekty zahájení podnikání fyzických osob

Abstract

This bachelor thesis deals with the starting business of self employed persons. It is divided into two parts - theoretical and practical. The theoretical part describes the possible forms of business individuals and Conditions for this business. It also contains the registration duties and the basic process of calculating taxes. In the practical section describes how to start a business, and the first year of business individuals to filing tax returns.