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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

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

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 25th International Scientific Conference Transport Means 2021

ISBN

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ISSN

2351-7034

e-ISSN

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Počet stran výsledku

2

Strana od-do

297-302

Název nakladatele

Kaunas University of Technology

Místo vydání

Kaunas

Místo konání akce

Kaunas

Datum konání akce

6. 10. 2021

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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