Právní, účetní a daňové aspekty automobilů v podnikaní

Abstract

The bachelor thesis is devoted to the issue of acquisition and operation of a car in the business environment, from the perspective of accounting and tax aspects. The aim is to analyze and compare different forms of financing, which include direct purchase, financial leasing, operating leasing. To provide practical guidance for entrepreneurs to make informed and economically advantageous decisions. Using the methods of synthesis, deduction and comparison, the different options are considered in terms of initial investment, operating costs, tax depreciation, impact on cash flow and the legislative framework. The paper also looks at the operational aspects of vehicle use and reflects the growing importance of electric mobility as an environmentally friendly and economically viable alternative. The result is a comprehensive overview that enables businesses to optimise costs, reduce tax burdens and streamline business operations. The application part of the work is prepared according to the legislation in force in 2024, while the expected changes effective from 2025 are also taken into account.