Daňové zatížení individuálního podnikatele a společnosti s ručením omezeným

The bachelor thesis focuses on the comparison of the tax burden of an individual entrepreneur and a limited liability company. The main aim of the bachelor thesis was to find out at which level of profit it is more profitable to run a business as a self-employed person or as a limited liability company. The first chapter deals with the characteristics of both forms of business. The second chapter explains the issues of personal and corporate income tax and insurance premiums. In the last practical section, three model examples are used to analyse possible calculations of tax liability for different income or expenditure. On the basis of these calculations, a final comparison of the income taxation of selected legal forms of business is made.