The Use of Passenger Cars in Business in the Czech Republic in the Context of Developments and Trends in Financing and Accounting and Tax Aspects

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245586" target="_blank" >RIV/61989100:27510/20:10245586 - isvavai.cz</a>
Result on the web
<a href="https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-II-dalis.pdf" target="_blank" >https://transportmeans.ktu.edu/wp-content/uploads/sites/307/2018/02/Transport-means-A4-II-dalis.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Use of Passenger Cars in Business in the Czech Republic in the Context of Developments and Trends in Financing and Accounting and Tax Aspects
Original language description
This paper deals with the analysis of using passenger cars in the business of individuals and legal persons in the Czech Republic, with a focus on selected issues of accounting and tax aspects. The use of passenger cars is, of course, essential for doing business today, and in the context of rapidly evolving trends and developments in the automotive industry, with the fast-growing current trend of electrification and electromobility, and especially the growing profits of business entities, we can see not only changes in financing, but also in the approach of business entities when choosing a brand or type of passenger cars. The paper focuses on the analysis of the situation with the use of passenger cars in business from the perspective of possible sources of financing and developments in this area, adjusting the values of permanent and transitional character in its use, tax aspects from the perspective of direct and indirect taxes as well as monitoring usage trends in the Czech Republic and worldwide.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Transport Means 2020 : sustainability: research and solutions : proceedings of the 24th international scientific conference : September 30 - October 02, 2020, online conference - Kaunas, Lithuania
ISBN
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ISSN
1822-296X
e-ISSN
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Number of pages
7
Pages from-to
865-871
Publisher name
Kaunas University of Technology
Place of publication
Kaunas
Event location
Kaunas
Event date
Sep 30, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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