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National Repository of Grey Literature

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Daňové povinnosti při provozování motorového vozidla v podnikání Švecová, Klára ; Marková, Hana (advisor) ; Kohajda, Michael (referee) Tato diplomová práce si klade za cíl shrnout a specifikovat problematiku daňových povinností podnikatele, který ke své činnosti využívá motorové vozidlo. Úvodní část práce se věnuje definicí majetkových daní a legislativnímu vymezení provozování motorových vozidel v právním systému České republiky. Hlavní část práce se zabývá jednotlivými daňovými povinnostmi podnikatele v oblasti daně z příjmů, daně silniční a daně z přidané hodnoty. Poslední část práce je zaměřena na harmonizaci zdanění motorových vozidel v Evropské unii. V závěru práce je nastíněn možný vývoj zdanění motorových vozidel v České republice. Detailed record

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