Charakteristika leasingu a jeho účetní a daňové aspekty

Abstract

The object of this bachelor thesis is to introduce lease as a form of financing. In this thesis the emphasis is given on accounting and tax aspects of lease. Theoretical part in the first chapter describes characteristics of lease, historic development of the lease up to nowadays and basic types of lease. In the second part is analyzed tax and accounting aspects of lease - relation between lease and income tax, the relation between lease and value added tax, and further on, the ways of accounting leasing operations. Finaly, in the practical part these aspects are used on a concrete company and there is described the process of decision between various forms of lease, which depends on the following criteria: administrative intensity, tax impact and of course financial intensity.