Komparativní analýza daňového zatížení elektromobilů a vozidel se spalovacím motorem v obchodním majetku podnikatele

Abstract

The bachelor's thesis deals with a comparative analysis of the economic and tax burden of electric cars and vehicles with combustion engines included in the business assets of an entrepreneur. The aim of the thesis is to evaluate which of these variants is more advantageous in terms of total cost of ownership (TCO) and tax burden. The analysis is based on a model comparison of selected vehicles based on real input parameters. The calculations include both acquisition and operating costs. The results show that an electric car achieves lower operating costs and a certain tax advantage. However, its overall economic advantage depends primarily on the specific conditions of use, especially on the annual mileage and acquisition price.