Změna právní formy podnikání a její vliv na daň z příjmů

Abstract

The aim of this work is to analyze the advantages of the change of legal form of business from the individual entrepreneur to a limited liability company, focusing on income tax. On the base of the profit and loss account, which is provided by Mr. Pazdera, is determined tax liability of both forms of business. With the help of tax liability is interpreted advantage of the various forms of business. In this work the tax and legal aspekt are interpreted. The work also points out how can we make this change and what steps must the entrepreneur make to this change.