Vývoj a porovnání české a slovenské legislativní úpravy leasingu z účetního a daňového hlediska

Abstract

This thesis focuses on comparison of legislative adjustement of leasing in the Czech Republic and Slovakia. The first part of this thesis focuses more on history and developement of leasing and also on legal adjustment from the perspective of taxes and accounting system of the Czech Republic. In the next part there is sketched a harmonization of leasing from the perspective of the Eurepean Union and also legal adjustment of leasing in Slovakia is exercised here considering accounting and tax system of Slovakia. The aim of this thesis is to find out, in which country it is more advantegous to use the opportunity of leasing as a source of funding assets.