Dopravní prostředky v účetnictví a daních

Abstract

The subject of the submitted thesis "Vehicles in accounting and taxes" is to describe the accounting procedures and tax consequences associated with the registration of vehicles. The first part is focused on capturing the means of transport in accounting. In the second part I describe the tax implications in relation to income tax, value added tax and road tax. In the last third part of the thesis there is application of the theoretical knowledge to the specific model examples.