Účetní a daňové aspekty podnikání fyzických osob v komparaci s podnikáním ve společnosti s ručením omezeným

Abstract

The bachelor thesis focuses on comparing the accounting and tax aspects of entrepreneurship between a natural person and a limited liability company. The aim of the thesis is to assess whether, from an accounting and tax perspective, it is more advantageous for entrepreneurs to operate as natural person or to establish a limited liability company. The theoretical part of the thesis describes the legal, accounting, and tax aspects of both forms of entrepreneurship. The practical part is based on a fictitious company. In this part, an assignment is compiled, which is then solved in two ways. In the first part, the entrepreneur is considered as the sole partner in a limited liability company, while in the second part, the entrepreneur is a natural person. The results from these two approaches are then compared. To address this issue, generally theoretical methods such as deduction, comparison, and analysis were employed.