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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Comparison between company´s legal form in term of the expected tax burden
 Pavlíčková, Tereza ; Klazar, Stanislav (advisor) ; Láchová, Lenka (referee)
This bachelor thesis deals with the relationship between a company's legal form and its tax optimisation. The goal of this thesis is to answer the question, whether it is more desirable to be a self-employer or a limited liability company in terms of the expected tax burden. The first part handles the theoretical and legislative definition of the mentioned legal forms as well as the definition of personal / corporate income tax and national insurance. The second part of the thesis addresses an analysis of the both legal forms' tax burden and connects the obtained facts using synthesis. It finds out under what circumstances this or another legal form is more advantageous. All information is valid for the year 2010.
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