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The operational and financial leasing of cars (accounting and tax view)
Sedláčková, Sylvie ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The theme of my thesis The operational and financial leasing of cars (accounting and tax view) is the evaluation of the advantages of these two forms of financing. Firstly there are basic terms and types of leasing after that the situation on Czech leasing trade is evaluated. Subsequently the accounting and tax view on operational and financial leasing is processed. Theoretical knowledge is applied to practical case study, there is evaluated the most optimal form of financing a car.

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