Účetní a daňové aspekty automobilů v podnikatelské činnosti

Abstract

This bachelor’s thesis examines the acquisition and use of a passenger car in business operations from an accounting and tax perspective. The aim of the thesis is to analyze the various methods of acquiring a car, their specific characteristics, and their impact on a business owner’s financial management. The thesis focuses primarily on the forms of acquisition—purchase, leasing, financing, or acquisition without consideration. Attention is also given to the difference between classifying a car as a business asset and keeping it as personal property while using it for business purposes. All aspects are evaluated in accordance with applicable laws. The next section focuses on the application of tax-deductible expenses related to vehicle operation, including depreciation, fuel, repairs, insurance, and other costs. The paper also examines the differences between accounting and tax depreciation, options for optimizing them, and legal limitations. The result is a comprehensive overview that can serve as a practical guide for entrepreneurs when deciding on the acquisition and use of a vehicle for business purposes.