Porovnání daňového zatížení různých forem podnikání v České republice z hlediska daně z příjmů

Abstract

The title of my thesis is "Comparison of the tax burden of various forms of business in the Czech Republic in terms of inceme tax. The work is divided into three parts.

The first part deals with the theory. This section describes the various forms of business, and their basic characteristics important for practical work. They are described in detail the various forms of business including their establishment and selection criteria for choosing the right form of business.

The second part describes the tax system in the Czech Republic. There are elaborated income tax and corporate taxpayers and their characteristics. I am also the determination of profit and the tax base and the possibility of reducing or increasing. There are presented the calculations of tax liabilities and available funds various forms of business.

In the third, the practical work of transforming the results from the data, which provided me with companies operating in the Czech Republic, other forms of business. With clear tables compare tax burdens and available resources of both individual members and society as a whole.

The goal is to determine which form of business has the lowest tax burden, which has the highest disposable funds.