Specifika účetnictví a daní v cestovním ruchu

Abstract

The thesis deals with specifics of accounting and taxation in tourism. The first key part is the accounting part, which is concentrated on the operations expressed in foreign currency, accounting for trips sales arrangements etc. The second part is the tax part, which focuses on the value added tax (VAT) and income tax with concentration on the specifics in tourism. The last part deals with application on the special regime for travel services in practise and is linked to a number of model examples that allow a better understanding of context. Application of the special regime is demonstrated on a complex example, which is supplemented by a filled tax return to the value added tax. The aim of this thesis is to analyze the application of accounting and taxation in tourism and help to address situations and issues in the given economic field.