Analysis of the Use of Electromobility by Business Entities in the Czech Republic from Accounting and Tax Perspective

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10248293" target="_blank" >RIV/61989100:27510/21:10248293 - isvavai.cz</a>
Result on the web
<a href="http://A915ktb8u_19cwkn8_848.tmp" target="_blank" >http://A915ktb8u_19cwkn8_848.tmp</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Analysis of the Use of Electromobility by Business Entities in the Czech Republic from Accounting and Tax Perspective
Original language description
This paper deals with the analysis of the use of electromobility by business entities in the Czech Republic from accounting and tax perspective. In recent years, electromobility has become a hot topic not only in the world but also in the Czech Republic. It can be stated that in 2020 and 2021 the market for electric cars in the Czech Republic has started to grow significantly compared to the previous period and it is expected that there will be a continued increased interest in the use of electromobility not only in business. The paper focuses on selected aspects of electromobility in terms of the development of their use, possible methods of acquisition, accounting and tax depreciation of electric cars and also in terms of the possibility of claiming expenses associated with the operation of an electric car as a tax-deductible expense under current Czech legislation. Furthermore, the advantages and disadvantages of using electromobility in business are defined, including selected ecological aspects.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 25th International Scientific Conference Transport Means 2021
ISBN
—
ISSN
2351-7034
e-ISSN
—
Number of pages
2
Pages from-to
297-302
Publisher name
Kaunas University of Technology
Place of publication
Kaunas
Event location
Kaunas
Event date
Oct 6, 2021
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)