Ekonomické aspekty provozování lékařské praxe

Abstract

The thesis is focused on selected factors influencing the decision of the operator in choosing a legal form for the operation of private medical practice. The aim is to compare the operation of private medical practice, individuals and companies with limited liability in terms of these selected factors. Selected factors are: the taxation of income arising from the operation of physician medical practice, medical practice sales, inheritance, and medical practice liability business. In terms of income tax is preferable to practicing medicine as an individual. In terms of other factors considered are all the advantages of the limited liability company. Still, most private medical practices run by individuals. Income taxation may be regarded as a pivotal factor affecting the choice of private health care facility operators in determining the legal form.