Analýza problémových oblastí ve využívání leasingového financování u podnikatelských subjektů z ekonomického, účetního a daňového hlediska dle ČÚL a IFRS

Abstract

This master’s thesis focuses on the analysis of problematic areas in the use of lease financing by business entities from economic, accounting, and tax perspectives, with particular emphasis on comparing the approach under Czech accounting legislation and International Financial Reporting Standards. The theoretical part defines the economic and legal framework of leasing and analyses the development of the leasing market in the Czech Republic, the European Union, and selected global contexts. The practical part is devoted to comparing the accounting treatment of lease transactions under Czech accounting legislation and IFRS, including an assessment of their impacts on financial statements, economic indicators, and taxation. The thesis also includes empirical research conducted through questionnaires among legal entities and self-employed natural persons, supplemented by a semi-structured interview with a representative of a leasing company. Based on the findings, conclusions are formulated together with recommendations for business practice and considerations regarding possible future legislative developments in the area of leasing.