Komparace daňového a odvodového systému OSVČ v České republice a v Polské republice

Abstract

The main aim of thesis „Comparison of Entrepreneurs's Tax and Charge System in the Czech Republic and in Republic of Poland is to compare the differences arising from the operation of the self-employed's business activities within individual states. The first part characterize the history of business in the Czech Republic, business opportunities, important legal acts, obtaining a trade license or ways of recording the results of the business. In the second part, there are defined some terms, for example: tax, tax system with its functions and characterized enterpreneur's tax and charge system in the Czech Republic as well as in the Republic of Poland. In the last part of the thesis, there is performed comparison of the main differences of tax liability and analysis that determines in which of these countries it is preferable to operate the business.