Porovnání účetních a daňových aspektů podnikání individuálního podnikatele a společnosti s ručením omezeným

The diploma thesis entitled "Comparison of accounting and tax aspects of the business of an individual entrepreneur and a limited liability company" deals with the features that are typical for different forms of business and the business entities themselves. The thesis is divided into several parts, in which general information is given first and these are then used in a practical demonstration. The methodological part contains a definition of business entities and the obligations associated with them, in particular the necessity and form of recording of economic activity is discussed. The theoretical part concludes with a description of the process of taxation of business income, including the various design elements. The empirical part is based on general knowledge and examines the impact of the various forms of business in the course and results of business activity. The aim of the thesis was to identify the most advantageous option not only in terms of tax liability but also in terms of time and administrative demanding. In conclusion it is not possible to clearly identify the most advantageous way of doing business for each business entity without exceptions. The choice of the form of business and the records depends on many individual factors associated with the particular type of business.