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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

7

Strana od-do

865-871

Název nakladatele

Kaunas University of Technology

Místo vydání

Kaunas

Místo konání akce

Kaunas

Datum konání akce

30. 9. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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