Výběr právní formy podnikání z hlediska optimalizace rizika a daňové zátěže

Abstract

The bachelor thesis is focused on selection of a legal business form for a natural person. The aim of the thesis is to suggest and evaluate the ideal form of business for entrepreneur in terms of risk optimization and tax burden. The theoretical part of the thesis describes the characteristics of natural persons, public companies and limited liability companies and generally defines the tax burden on business, along with payments of social and health insurance. The practical part is to analyze the legal business from a tax point of view and to assess whether it is appropriate for a businesswoman to continue business as a natural person or to choose the transition to a trading company.