Zhodnocení daňových dopadů na poplatníka v souvislosti s používáním automobilu

Abstract

This thesis deals with the application of tax-deductible expenses in connection with the use of an automobile, both for business purposes and for private use of the car. The aim of this work is based on current legislative changes to determine and assess the possibilities of tax-deductible expenses related to the use and the operation of the car in relation to income tax. In the first part the basic concepts relating to vehicles and possible forms of car use. The second part focuses on the theoretical definitions of tax-deductible expenses related to transportation, operation and use of the car. The third part is the practical part, which elaborates the issue of assessment of the impact of car use in terms of the amount of tax-deductible expenses. This section contains the individual cases that are developed practically in particular examples. In this section there are also important conclusions which are essential for deciding among the particular options.