Právní, účetní a daňový pohled na využití automobilů v podnikání fyzických osob

Abstract

This bachelor thesis describes the using of cars in self-employed persons business. The theoretical part deals in legal, accounting and tax issues. The theoretical findings applies to the practical part. The practical chapter advides self-employed person the most appropriate choice of acquisition, disposal cars and minimization of costs related with the using of the cars. All performed calculations according to the given formulas subsequently exemplary records to accounting.