Analýza ekonomických, daňových a účetních dopadů při změně fyzické osoby na spol. s r.o.

Abstract

This thesis is focused on a preparation of a draft of assessing methodology of economic advantages of changing from individual to limited liability company. The theoretical part describes economic, tax and accounting aspects of entrepreneurial activity of selected subjects. Second part drafts a methodology for assessing economic advantages of changing from a sole proprietor entrepreneurship to a limited liability company. Practical part is an application of the assessing methodology on a real example.