Automobil v podnikání fyzických osob

Abstract

This bachelor’s thesis is focused on self-employed persons who use a car for business and keep the books. The aim of the thesis is to summarize the accounting and tax aspects of acquisition, using and car elimination used by self-employed persons to business and find out by comparison the best way to purchase a car. The theoretical part is focused on various ways of acquisition, car elimination and individual costs that may arise from using the car. The findings are used in practical part, which analyzes different ways of acquisition, and then the best of them is recommended to entrepreneur.