Analýza silniční daně ve vybraných obchodních korporacích
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Vysoká škola báňská - Technická univerzita Ostrava
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This bachelor thesis analyzes road tax in two chosen business corporations LUCCO Ltd. and AGROSUMAK Ltd.
While the theoretical part it deals with the analysis of the tax systems of the Czech Republic and definition of the road tax legislation in the Czech Republic according to a valid law under the current Act No. 16/1993 Coll.The practical part is focused on the analysis of the road tax in two chosen business corporations LUCCO Ltd. and AGROSUMAK Ltd. In conclusion of the practical part there is on the basis of the information found proposed possibility for optimization of the road tax in the form of combined transport and fleet renewal.
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tax system of the Czech Republic, road tax, motor and freight transport, analysis, comparison