Academic literature on the topic 'Podnikání osoba samostatně výdělečně činná zákonodárství'

This diploma paper which is called the freelancers as a new innovative form of business deals with the new conception at labour market. At the beginning of the work I pay attention to the development of business in the Czech Republic during the time after World War II till present. Until the new century, nobody has known the new conception "freelancer". I explore this new kind of business with a help of the questionnaire. The aim of the work is the description of basic characteristic of freelancers and their differences with OSVČ. These differences and similar characteristics were deduced under the help of comparison of results of my and Economic Chamber's questionnaires. For the right definition of freelancers my own results were also compared with results of The freelancer statistic report's questionnaire. This questionnaire was engaged in description of freelancers from the whole world. At the end of the analytic part of my work there are all results which I gained from my questionnaire reminded.

The diploma thesis focuses on decision-making process during choosing the form of business. It finds and describes the criteria that should be considered in this selection. These criteria compares and evaluates on a model situation in relation to the five chosen variants. The thesis contains suggestions of precedures leading to the choosing the suitable form of business, characterizes their advantages and disadvantages and presents situations in which the procedure is convenient to use.

The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.