Komparace podnikání prostřednictvím osoby samostatně výdělečně činné a společnosti s ručením omezeným

Abstract

The thesis, Comparison of Advantages of Doing Business through self-employed person and Limited Liability Company is aiming on two most common legal forms of business in the Czech Republic. The first theoretical part is to pursue to the definition of basic terms in the field of trade business, focusing on the theoretical aspect of business, tax records, tax burden and payments of social insurance and health insurance. The second theoretical part is devoted to an entrepreneur who is a legal entity. There are mentioned theoretical aspects of business, bookkeeping, remuneration of partners in the company and tax burden. In the practical part, the theoretical knowledge is applied to specific cases and the most appropriate form of business is chosen.