Osobní automobil v podnikání

Abstract

This work examines the use of a car in the business. Related issues are discussed from both a theoretical and a practical point of view. There are explained influences affecting entrepreneurs when deciding on the use of cars in the business and the consequent obligations associated with the use of the vehicle. The theoretical part is divided into two areas: namely the definition of various terms associated with the use of a car, and the explanation of particular options in the use of a car in business. Flowingly, some situations are explained by the way of a practical example. The aim of this bachelor thesis is to explain the use of a car in business, to assess the advantages and disadvantages of each option of a private car used in business, to assess the appropriateness of the chosen method of acquisition from a tax perspective and illustrate all on a practical example.