Komparace odvodových povinností OSVČ a společnosti s ručením omezeným

Abstract

The aim of this master’s thesis is to analyze, compare and evaluate the amount of total payment liabilities of selected forms of business to the State. Further, the thesis is divided into two parts, theoretical and practical. The theoretical part deals with legal forms of business, particularly, self-employed person and limited liability company, focusing on their payment liabilities including the income tax, social insurance and health insurance. Subsequently, based on the theoretical knowledge, the practical part presents calculations of the percentage load of tax base by payment liabilities. The most important criterion for the evaluation is the overall percentage load of taxpayers. Using methods of research, analysis, synthesis and comparison, summary and points for further discussion are provided in the conclusion of the thesis.