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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
 Skálová, Johanka ; Cikánková, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the optimization of taxation for self-employed individuals and limited liability companies. The theoretical part elucidates the issues of taxes, theories related to both personal and legal entities, description of various types of legal entities with emphasis on limited liability companies, and the advantages or disadvantages between a self-employed individual and a limited liability company. In the practical part, the theory is applied to determine which form of business is optimal for the selected entrepreneur. Finally, the results are compared and evaluated.
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Comparison of Income Taxation of Self-employed Persons and Limited Liability Companies
 Přibylová, Michaela ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of choosing a suitable legal form of business, from the perspective of tax burden, including health and social insurance contributions. The part focused on theory is first devoted to the comparison of the basic aspects of business on the basis of a trade license as a self-employed person with the functioning of a limited liability company. Furthermore, the basic concepts in the field of personal and corporate income taxation are presented and compared. The key part of the whole thesis is to solve the situation of a model taxpayer who decides between doing business as a self-employed person and establishing a limited liability company, with regard to the total contributions to public budgets.
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