Účetní a daňové aspekty dopravní společnosti

Abstract

This barchelor’s thesis „Accounting and Tax Aspects of Transport Company“ deals with the business of road motor transport (freight and passenger). The aim of this thesis is to describe the problems of business in road motor transport (freight and passenger) and familiarize with the main legal regulations adjusting this field of business. Another objective of the thesis is to analyze the accounting and tax issues of the business in road motor transport. Accounting and tax aspects are shown on the company JC TRANS, s. r. o., which is a major transport company in the Moravian-Silesian Region. In the first part of the thesis there are discussed the main legal regulations which adjust business in road motor transport and there are also stated some statistics of this field of business. In the second part of the thesis JC TRANS, s. r. o. company is introduced. On the basis of the company are in the fourth part of the thesis analyzed the important accounting and tax aspects of a transport company.