Daňové zatížení podnikatelských subjektů v České republice

Abstract

The aim is to calculate tax liabilities for chosen entrepreneurial subjects on base of input dates, next to determine others aspect which influence tax liabilities and compare these and evaluate there amount. In the first chapter is stated a characteristic of taxation system of Czech Republic, in the second a characteristic of chosen subject, including of method taxation and in the third, practical part, are stated particular calculations for each subject and their comparison. To choose the most efficient is sometimes hardly - it is not possible to choose one form of entrepreneurship more efficient than other only according tax liability. It is necessary to compare others aspects which influence tax liability.