Dopady pandemie COVID-19 na účetnictví a daně podnikatelských subjektů v oblasti cestovního ruchu
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Vysoká škola báňská – Technická univerzita Ostrava
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This bachelor’s thesis deals with the impacts of pandemic Covid-19 on accounting and taxes in tourism sector. The main objective is to analyse the development in tourism before the begining of pandemic Covid-19 and its consequential impact on accounting and taxes. Next, the theoretical basis is applied on certain business subject that operates two hotels in Beskydy mountains, which have been affected by the pandemic.
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tourism sector, pandemic Covid-19, accouting, taxes, state aid