Podnikání fyzických osob v porovnání s obchodními korporacemi

Abstract

The subject of thesis is the comparison of self-employed persons and business corporations - a limited liability company and a general partnership. The main aims are to show the differences between doing business as a self-employed person or legal entity and also to compare the tax burden on individual forms of business. The first part is focused on the business of individuals, particularly on terms trade law, law of income tax and the possibility of self-employed persons, such as accounting and tax records. The second part is focused on business of business corporations, particularly the creation and termination, income tax, accounting. The practical part introduces the application of the methods used for specific example. There are compared advantages and disadvantages of different ways of doing business.