Změna způsobu podnikání z fyzické osoby na společnost s ručením omezeným

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Goliková, Monika

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The topic of this bachelor thesis is „Transformation of a Sole Proprietorship into a Partnership“. The thesis was elaborated for a particular tax office and its aim was to create a layout which would show tax burden in both forms of business. It should also serve as a guide intended for all businessmen who might be thinking about which form of business they should choose, or they might simply need a theoretical basis for running their business (be that a sole proprietor or a partnership). Both forms of business are compared in terms of tax burden and also according advantages and disadvantages of either.

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Import 26/06/2013

Subject(s)

business, entrepreneur, entrepreneurship, corporate entity, physical entity, income tax, social insurance, health insurance, tax burden, self-employed person, Limited company, trading, partnership, tax base, tax return, profit, bonification, advantages and disadvantages of business activities.

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