Výběr vhodné právní formy podnikání malého podnikatele z hlediska účetních a daňových aspektů

Abstract

The goal of the thesis „Selection of a Suitable Legal Form for a Small Entrepreneur in Terms of Accounting and Tax Aspects„ is to estabilish criteria for selecting a business entity for an early-stage business; to apply these criteria to a variety of business entities from an accounting and taxation perspective; and to recommend a suitbale business entity to a specific business. The theoretical part of the thesis defines a business as either a physical or corporate body. In the practical part, we model the income, expenses, costs and revenues of a specific business. Based on the suggested criteria, we select several possibly suitable business entities. We assess the accounting perspective, burden of taxation and fees for the health and social insurance of these entities. Based on our results, we recommended a suitable business entity to the business.