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Travel expenses
 Pištěková, Petra ; Müllerová, Libuše (advisor) ; Valášková, Mariana (referee)
The thesis "Travel expenses" is dedicated to the travel expenses according to Czech legislation. The aim is to describe the travel reimbursement and to analyze the providing of compensation travel expenses on example of the elementary art school Zruč nad Sázavou. The purpose of this analysis is primarily to find an optimal solution to the problem of determining the place of regular workplace for the travel expenses. The theoretical part focuses on the identification and definition of all principles of travel expenses in the domestic and foreign business trips. Travel expenses tax rules and implication, billing and accounting are also mentioned. The practical part deals with travel reimbursement in the allowance organization elementary art school Zruč nad Sázavou, where an analysis of current situation of travel expenses was made according to aims of the thesis. The thesis also solve the problem of determining the place of regular workplace in the allowance organisations and it contains proposes a new internal directive for travel expenses. All the information regarding the problematics of travel expenses is based on the status from 1st of January 2015.
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