Využití motorových vozidel v podnikání – účetní a daňové aspekty

Abstract

The object of the bachelor thesis „Motor Vehicles Utilization in the Business – Accounting and Tax Aspects“ is comparing of variant of embedded and not embedded car to the assets of the company in all possible ways to exercise expenditures. In the theoretical part there are explained basic concepts and analyzed accounting and tax aspects of the motor vehicles utilization in the business.

In the practical part there is a comparison to the specific business. There are six examples of indepth analyzed and quantified items which influece the business in tax aspect. In chapter fourth there is performed a summary and evaluation of each examples. At the conclusion there are recommendations which arise from my bachelor thesis.