Leasing - alternativní nástroj financování dlouhodobého majetku

Abstract

Aim of this bachelor thesis is to evaluate external financing of bussiness enterprise through various form of leasing and whether those are fitting for the company from tax and risk management points of view. Thesis outlines basic legislation of leasing and explains its tax aspects and conditions for tax acceptance of repayments. Thesis concludes with model case. Leasing relations and subsequent evaluation of their advantageousness for the user are also part of this case.