Leasing z účetního a daňového hlediska

Abstract

The aim of the bachelor thesis „Leasing from the accounting and tax perspective“ is to provide an overview of taxes related to particular lease contracts. The theoretical part defines the term lease, provides characteristics of its key features and describes basic kinds of lease. It also compares advantages and disadvantages of various forms of fading (cash purchase, loan, lease). The practical part deals with a lease from an accounting and tax perspective. First, it focuses on lease accounting. Concerning taxes, it details the interface between the income tax and lease and describes conditions of tax-relief for lease payments leaseholders are liable to make. Further on, the thesis details the relationship of lease and VAT.