Srovnání výhodnosti podnikání společníka společnosti s ručením omezeným a osoby samostatně výdělečně činné

Abstract

This thesis focuses on a comparison of conducting business as a partner in private limited company and as a self-employer. The theoretical part includes a comparison of various legal forms of business, classification of taxes, and social and health contributions that need to be paid. The practical part applies the multiple-criteria decision analysis and the calculation of tax burden in order to determine the most advantageous form of business.