Podnikání fyzické osoby v komparaci s podnikáním ve společnosti s ručením omezeným

Abstract

The subject of the bachelor thesis is the comparison of business individual - the self-employed person and business company with limited liability. The first part is focused on the business of self-employed persons, terms of trade creation, the possibility of business individual to record business activity, the manner of determining the tax base. The second part includes a business company with limited liability This section is focused on the creation of a company, obligation to keep accounts and the tax base. In the practical part of the thesis, there are examples used to compare the various forms of business taxation.