Řešení problému přechodu živnostníka na novou právní formu vhodné obchodní společnosti

Abstract

The Bachelor´s thesis is focused on solving the problem with sole trader transformation into the new legal appropriate form of business company. I sketched the issue from the legal, accounting, and tax point of view. The theoretical part based on classified literature will be drawing closer the issues of the legal adjustment concerning the terms related to business. It will also focus on advantages and disadvantages of particular business companies relating to the sole trader. The practical part in solving the example of the sole trade who considers the possible transformation into different form of business company. The thesis includes complete evaluation of the situation and handing the transforming application.