Analýza právních, účetních a daňových aspektů podnikání v cestovním ruchu

Abstract

This bachelor thesis deals with definition and analysis of legal, accounting and tax aspects of doing business in a tourism. The theoretical part is focused on basic business specifications from a legal point of view and on the definition of the tourism. The practical part is focused on the characteristics of the accounting and tax aspects applied to concrete examples of subjects doing business in tourism. The accounting part includes tax records, bookkeeping, advances and employee benefits. The tax part focuses on issues of value added tax, the application of the special regime for travel service and income tax for individual and legal persons.