Analysis of Current Trends in the Use of passenger Cars by Business Entities in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F23%3A10253086" target="_blank" >RIV/61989100:27510/23:10253086 - isvavai.cz</a>

Result on the web

<a href="https://www.dropbox.com/scl/fo/4pmxbsqti4mqfs1u7tf0y/h?rlkey=tnkzusnq3x56gva4vc4hynwi5&dl=0" target="_blank" >https://www.dropbox.com/scl/fo/4pmxbsqti4mqfs1u7tf0y/h?rlkey=tnkzusnq3x56gva4vc4hynwi5&dl=0</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5755/e01.2351-7034.2023.P1" target="_blank" >10.5755/e01.2351-7034.2023.P1</a>

Result language

angličtina

Original language name

Analysis of Current Trends in the Use of passenger Cars by Business Entities in the Czech Republic

Original language description

.This paper deals with the analysis of current trends in the use of passenger cars in the business environment in the Czech Republic. The paper focuses on selected aspects of this issue not only from the point of view of the current development, which is unfortunately still influenced by the post-covid situation and especially the general increase in the price level of goods and services and other negative consequences, but also from the point of view of possible ways of acquiring a passenger car, its accounting and tax depreciation and their impact on the optimization of the tax base, and also from the point of view of the possibility of claiming expenses or costs related to its operation as a tax deductible costs under the current legislation in the Czech Republic. It also deals with the current trend in the use of electric cars in business, including other options for the acquisition of a passenger car in the form of financial or operational leasing, on credit or its inclusion into the business asset, etc. including other accounting and tax aspects of the use of a passenger car in business. In this paper, a description and analysis of the most common variants of the use of passenger cars by business entities in the Czech Republic is made, while the advantages and disadvantages of these variants are defined. The paper uses the methods of description, analysis, comparison and evaluation.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Transport Means 2023 : sustainability : research and solutions : proceedings of the 27th international scientific conference : October 04-06, 2023, Hybrid Conference - Palanga, Lithuania

ISBN

978-1-71387-953-4

ISSN

1822-296X

e-ISSN

2351-7034

Number of pages

7

Pages from-to

80-86

Publisher name

Kauno Technologijos Universitetas

Place of publication

Kaunas

Event location

Palanga

Event date

Oct 4, 2023

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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