Analýza specifik podnikání a vybraných účetních a daňových aspektů v hotelovém a turistickém sektoru

Abstract

This bachelor’s thesis focuses on the analysis of business specifics and selected problem areas of accounting and taxation in the hotel and tourism sector. The main objective of the thesis is to define and analyze the economic situation of accommodation facilities. The thesis is divided into a theoretical part and two practical parts. The theoretical part deals with the basic characteristics of the hotel and tourism sector and the associated information. The first practical part is devoted to the analysis of selected specific areas in the tourism sector. The second practical part focuses on selected problem areas. It examines areas such as accounting and tax risks, modern technologies, the interconnection of reservation systems, and issues related to cancellation fees. Using quantitative and qualitative methods, proposals and recommendations for improving the given situation are then formulated.