Komparace zdanění příjmů osoby samostatně výdělečně činné a společnosti s ručením omezeným

Abstract

The aim of this diploma thesis is to compare the income taxes having been submitted by the self-employed people and Limited Liability Company. In this thesis, there are other important characteristics evaluated and compared as particular legal forms of entrepreneurship are concern. Knowledge and results of the thesis should help the potential entrepreneurs to choose the suitable legal form of business. This thesis is divided into three main parts. The first part involves general characteristics of self-employed person and limited liability company; mainly administrative and financial demands of business start-up is stressed as well as the way and scope of obligations guarantee, organizational structure and credibility towards the other subjects. The core of the diploma thesis the second part is including the issues dealing with income taxes. Calculation of particular taxes is described and the specifics of this act being provided by the selected legal business forms are pointed out. The third part deals with model examples, by which the most important differences are shown as far as income taxes are considered (speaking about self-employed person and Limited Liability Company).