Přehled o publikaci

The publication Starting a business (legal, economic, tax, accounting aspects) is thematically related to the book Closing a business. This is the second edition with updated information and a new chapter and is therefore an ideal tool for anyone who has decided to start a business, or it can also serve well for professionals interested in the subject or university students. The book takes the reader step by step through all the tasks and possible problems from the initial intention to start a business. It explains the basic concepts in a detailed and illustrative way, describes all business activities including detailed tables and examples of different business variants. It focuses on the business of natural persons (self-employed persons), legal persons, but also on the issue of business based on the association of persons without legal personality (consortia), or for example family businesses. As far as legal persons are concerned, it focuses in particular on the business forms used in small and medium-sized enterprises (public companies, limited partnerships, limited liability companies and cooperatives). Due to the growing number of foreign business entities in the Czech Republic, attention is also paid to the entrepreneurship of foreign persons, including entrepreneurship on the basis of so-called "Joint Ventures". The topic is discussed by experts from the legal, accounting, economic and tax perspective, which is related to the issue of social and health insurance and includes a number of concrete examples, calculations and references to case law.