Analýza změny právní formy ekonomického subjektu

Abstract

This bachelor’s thesis deals with tax, accounting and legal aspects of an entrepreneur’s transition from a natural person to a legal person. The theoretical part of this thesis focuses on the natural persons as entrepreneurs, particularly on keeping their tax and accounting records. The second part studies the entrepreneurship of legal persons and describes different legal structures. The main aim of this thesis is opting for the most beneficial way of transition to a limited liability company.