Analýza využití elektromobility u podnikatelských subjektů z účetního a daňového hlediska

Abstract

This bachelor thesis deals with the electromobility use in business entities including accounting and tax aspects. The aim of this thesis is to characterize the various possibilities of using electromobility in entrepreneurs, to analyze the advantages and disadvantages that the use of electric cars brings and then to compare different variants of purchasing an electric car in business. The work is divided into five chapters. The introduction outlines the work and introduces the main goals. The second part deals with the description and characteristics of electromobility, its development and use in the Czech Republic. The third part characterizes the advantages and disadvantages of using electric cars, including accounting and tax perspectives. The fourth part deals with a case study dealing with various ways of purchasing an electric car for business. In the last part there is an evaluation of the obtained results and subsequent recommendation of variants for specific situations.