Volba vhodné právní formy podnikání pro vybraného podnikatele

Abstract

The aim of this diploma thesis is a comparison and an evaluation of the advantages of selected forms of entrepreneurship on the basis of supporting documents obtained from a selected entrepreneur with regard to administrative, tax and legislative burden in the Czech Republic. In order to name the advantages and disadvantages of individual forms, their theoretical and legal aspects had to be described first. Then, the differences in relation to accounting and taxes for corporations and self-employed people were examined. The work is concluded with an analysis and a comparison of tax consequences and social security and health insurance contributions on the basis of the selected entrepreneur’s data with the emphasis on the most common entities in the Czech business environment, i.e. a limited liability company and a self-employed person.