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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

.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.

Název v anglickém jazyce

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

Popis výsledku anglicky

.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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

Počet stran výsledku

7

Strana od-do

80-86

Název nakladatele

Kauno Technologijos Universitetas

Místo vydání

Kaunas

Místo konání akce

Palanga

Datum konání akce

4. 10. 2023

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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