Cestovní náhrady v podnikatelské sféře

Abstract

The aim of this work is characteristic of a comprehensive range of travel costs from the perspective of business. An idea of travel costs is assessed in terms of financial and in terms of tax deductibility. Profile and statement of problem types of compensation is at work approached through solved examples. It explains the tax deductibility of travel expenses. It points out differences in the provision of travel allowances in the EU countries, namely Czech Republic and neighboring countries of Slovakia and Poland.