Analýza problematických oblastí cestovních kanceláří a agentur z ekonomického, účetního a daňového pohledu

Abstract

The diploma thesis focuses on the analysis of problematic areas of travel agencies and tour operators in the Czech Republic. The aim of the thesis is to identify key issues faced by these entities and to evaluate them from economic, accounting, and tax perspectives. The theoretical part defines the essence of tourism, the characteristics of travel agencies and tour operators, and their legislative framework. It also includes an overview of accounting and tax specifics, particularly the application of the special VAT scheme for travel services (TOMS). The practical part analyses the situation of selected companies using a questionnaire survey and semi-structured interviews. The collected data were verified using statistical methods and supplemented with model calculations focused on cash flow management, exchange rate risk, and the efficiency of digitalization. Based on the results, recommendations are formulated aimed at improving the efficiency of accounting and administrative processes, managing financial risks, and supporting digitalization in tourism enterprises.