This thesis is aimed at individual entrepreneurship. It focuses on administrative demands the individual entrepreneur has to encounter when keeping tax record and accounting. Part of this thesis is also the historical development of legislation in this field. Basic obligatory records of entrepreneur towards financial authorities, social security administration and a health insurance company at the beginning and also during enterprise are summarized within the thesis. The main emphasis of this thesis is placed on the contents of keeping tax record and accounting. Comparison of these systems regarding the impact on the personal income tax is not a subject of this thesis. The empirical part of this thesis illustrates a tax record keeping of an actual entrepreneur.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114245 |
| Date | January 2011 |
| Creators | Šilhartová, Radka |
| Contributors | Müllerová, Libuše, Hribal Lundiaková, Marie |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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