Vliv daňového zatížení při rozhodování o podnikání v právní formě osoby samostatně výdělečně činné a společnosti s ručením omezeným

Abstract

The thesis focuses on the issue of tax burden when deciding on the legal form of a self-employed person and a limited liability company. In order to evaluate the total burden, 3 variants of a mathematical calculator are developed to simulate the calculation of the total burden for selected entrepreneurs.

In the theoretical part, the findings based on the Trade Licensing Act, the New Civil Code, and the Income Tax Act are elaborated. The individual design elements of the personal and corporate income tax are analyzed in detail. A separate subchapter is devoted to health insurance and social security contributions.

The practical part first defines the methodology of the work, then the individual editable fields of the calculator and its variants. In the next part, linear and quadratic regression analysis of income and expenditure is performed for selected entrepreneurs, whose output data are used to calculate individual variants of the models. Within the tax return form, the expected tax of the entrepreneurs for the tax period 2023 is calculated. In the final chapter of the thesis, the different variants of the calculator are evaluated and recommendations for the analyzed entrepreneurs are formulated.