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Daňové zaťaženie podnikajúcej fyzickej osoby a spoločníka spoločnosti s ručením obmedzeným
Káčerová, Ivana
This thesis deals with a problem of choosing an appropriate form of business. Tax burden of a self-employed person is analysed, as well as of a partner of a limited liability company. The tax burden is primarily examined from a perspective of contributions to the social and health insurance at different levels of the tax base. In case of a limited liability company, several variants of remuneration for a business partner are reviewed. Furthermore, this paper contains a comparison of a development of the overall tax burden in the period between 2014 and 2017. Finally, influence of a business form on the retirement pension is investigated. In the end of this paper, specific recommendations on choosing the most suitable form of business based on the given tax bases, the total income tax burden and the future retirement pension for virtual entrepreneurs are stated.

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1 Kačerová, Iva
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