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Komparace daňového zatížení individuálního podnikatele a společníka společnosti s ručením omezeným / Comparison between a tax burden of self employed person and shareholder of limited liability company

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:193638
Date January 2013
CreatorsMrázová, Petra
ContributorsVančurová, Alena, Peroutka, Vojtěch
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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