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car in business
Urban, Pavel ; Müllerová, Libuše (advisor)
This treatise deals with cars in business. Cars and taxes are inseparable part of life of almost everybody. From my point of view the car in the system of taxation in the Czech Republic is the area, which is the most complicated field at all. On the other hand it is the most used method for tax optimisation. For these reasons I focused my work on problems of cars and taxes, especially income taxes. In the first section of this dissertation some important expressions are explained -- for example I could mention: owner, possessor, lessor, leaseholder, road motor vehicle, segmentation and classification of vehicles etc. This part also includes legislative resources concerning the vehicles. There are explained possibilities of tax optimisation as well -- e.g. problems of depreciations, timing of selling the car and inclusion of the car into the business property. To conclude, I would like to point out the methods presenting financial data and car depreciations from accounting view.
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