This diploma Thesis was focused on comparison of profit taxation by legal form of business. Two legal forms were chosen - sole trader and limited company. The main objective was to compare the effective rate of taxation of defined incomes in the period 2003 to 2009. The maximum amount of income produced was set to 5 million CZK. A secondary goal of this work was to describe and analyze which types of income can one reach through doing business via Ltd. In the final analysis, when compared with the sole trader have been used only the most common types of income.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:15571 |
| Date | January 2008 |
| Creators | Homolková, Lenka |
| Contributors | Vančurová, Alena, Finardi, Savina |
| 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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