Komparace finančního leasingu a bankovního úvěru

Abstract

The aim of this work is a comparison financing through financial leasing and bank loan. The introductory section describes loan from a theoretical and legal perspective. We also find here the history of both forms of financing. The third part is devoted to analysis and comparison of financial leasing and bank loan. The analysis focuses on the assessment of the condition of the lease and the loan in Czech environment. Furthermore, at this part compared both types of financing in terms of: administrative, tax and financial demands. The last part is then evaluated individual advantages and disadvantages of financial leasing and bank loan.