Účetní a daňové aspekty osobního automobilu v podnikání

Abstract

This bachelor thesis deals with problems of using personal cars for business in terms of accounting and tax. The point of my thesis is comparison of using cars included and not-included in commercial property of the company and point out tax issue. Theoretical part is focused on explanation of the problems of individual costs and their tax deductibility. The practical part of the specific materials used in the practical assessment of both.