Volba právní formy podnikání malého podnikatele dle účetních a daňových aspektů v České republice

Abstract

This graduate thesis compares the selected forms of business, and based on the studied criteria, aims to provide a recommendation of an appropriate legal form of business for a particular business entity that is most suitable. The most important of these criteria is the tax burden. However, other aspects of business were also taken into consideration, especially, the risks involved in business and the cost of administrative burden when setting up a new business.