Zhodnocení daňových aspektů v souvislosti s použitím automobilu

Abstract

The aim of this bachelor thesis is to asses and determines possibilities of optimization of income tax obligations by using a car for the business. The thesis is divided into two parts, the theoretical and the practical part. The second chapter of this thesis is dealing with legislative aspects of car usage. There are listed responsibilities of the car operator and also options of the inclusion to the commercial property. Also the third part of the thesis is based on the theory. There are mentioned possibilities of tax optimization relating the car usage for business. The fourth part of the bachelor thesis is the practical part. These are the complete analysis of costs relating the car usage and also options of the optimization. For developing the analyze were chosen three cars and there was calculated with different amounts of kilometers per year and there was also dealing with different ways of using the car for the private purposes.