Daňové zatížení podnikatele a volba vhodné právní formy podnikání

Abstract

The thesis focuses on calculating the tax burden of an entrepreneur and selecting the most suitable legal form of business from the perspective of tax optimization. The aim of the thesis is to determine the tax burden of a specific entrepreneur based on actual financial data and to objectively compare different business structures using quantitative comparative analysis. The thesis is divided into theoretical and practical parts. The theoretical section introduces the concept of entrepreneurship, covering both natural persons (individual entrepreneurs) and legal entities, including their respective income tax obligations. The practical part focuses on calculating the tax burden for a particular entrepreneur and identifying the optimal legal form of business based on the tax burden results from the previous chapter. Special attention is given to the tax liability of a limited liability company. The concluding section of the thesis is devoted to a summary of the findings and the formulation of recommendations for entrepreneurs