Specifika osobní letecké dopravy z účetního a daňového pohledu

Abstract

Diploma work theme is „Specification of Passenger Air Transport Services from Accounting and Tax Perspective ". Financial crisis heavily weighed on air transport in the year 2009. Airways are experiencing one of the worst periods. Demand for passenger and cargo air transport is sharply reduced. Airways were forced to join the massive savings and find new sources of incomes. The goal of thesis is to characterize air transport, inclusive its history, legislative, privatization of Czech Airlines and consequences of crisis in air transport. Another goal is to specify accounting and tax perspective in air transport and at the close of thesis I create a financial analysis of JOB AIR – CENTRAL CONNECT AIRLINES, LLC Company.