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Accounting and Taxation Comparison of Individual Entrepreneur in the Czech Republic and Spain
 Chládová, Lucie ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The subject of this bachelor thesis is the analysis and comparison of accounting and taxation conditions of individual entrepreneurs in the Czech Republic and the Kingdom of Spain. After the comparison, the practical example also shows the approximate tax burden of self-employed individuals in these two countries. The first chapters of the thesis deal with theoretical background and focus mainly on Czech and Spanish accounting and tax legislation. The last chapter briefly summarizes and compares similarities and the most important differences between these two countries. The applied knowledge is also used for approximate calculation of self-employed individual tax liability in the Czech Republic and Spain.
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2 CHLADOVÁ, Lenka
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