Analýza možností podnikání fyzické osoby - podnikatele

Abstract

This bachelor thesis is about analyzing of enterpreneur’s options – natural person. The aim of this work is to recommended to novice entrepreneur the best business opportunity in terms of tax burden and administrative demands.The theoretical part focuses on the basic concepts related to business license and then on the business opportunities of individuals (flat tax, a flat expenditures, tax records and accounting).In the practical part of the thesis is done an example of a fictitious entrepreneur deciding whether to keep the tax records, accounting or to apply expenses as a percentage of income. For each type of management, the tax base and tax liability are calculated. Subsequently, a comparison of the results and the justification for the differences is made. In conclusion, the best option is recommended to the entrepreneur.