Účetní, daňové a právní aspekty převodu podnikání fyzické osoby na společnost s ručením omezeným

The graduation thesis is oriented to the accounting, tax and law implica-tions of transfer business self-employed to the Limited Liability Company. The paper evaluated the effects of individual variants of transfer of assets and debts self-employed to the Limited Liability Company, such as the sale of business, nonmonetary investment to the basic capital, rent business. The operational objective is to evaluate the tax burden on individuals and businesses tax burden of limited liability companies. Work based on business of specific self-employed, its tax evidence, and transfer type variations are applied to its business