Analýza účetních a daňových aspektů elektromobility v rámci podnikání

Abstract

This diploma thesis focuses on the analysis of accounting, tax aspects of electromobility in business. The aim is to characterize electromobility in the Czech Republic, selected countries, analyze accounting, tax issues associated with electromobility, and compare the acquisition, use of an electric vehicle with a combustion engine vehicle in a selected business entity. The theoretical part provides an overview of the current market offering of electric vehicles, describes the charging station infrastructure, assesses the advantages, disadvantages of using electric vehicles. It also analyzes the accounting, tax aspects related to the acquisition, operation of electric vehicles. The practical part includes a case study analyzing, comparing suitable vehicles for business use. Based on the results, the best option is evaluated, recommended at the end of the practical section.