Maloobchod a jeho účetní a daňová specifika

Abstract

This bachelor thesis deals with accounting and tax aspects of retail trade with the focus on the company UNIPRA ELEKTRO, Ltd. The first part describes both the retail trade features and its development since the 19 th century to the present. Revenue growth and online trading will be elaborated as well. The next part of the thesis presents the already mentioned company. In this part will be depicted its development since the beginning and human resources, too. Furthermore will be presented the objective and business focus of this company. The practical part will be devoted to tax and accounting issues, such as road tax calculation, corporation income tax and value added tax. In addition to this, revenue development in the last 10 years and ways of provider bonus payments will be also explained.