Daňové a účetní aspekty pořízení fotovoltaických elektráren u právnických osob

This master's thesis examines the tax and accounting aspects of acquiring a photovoltaic power plant by a legal entity, with a particular emphasis on assessing the tax implications of such an investment within the Czech Republic. The thesis reflects current legislative developments in the field of renewable energy sources and integrates technological, accounting, and taxation perspectives in order to establish a comprehensive framework for evaluating investments in photovoltaic systems. The theoretical part focuses on the operating principles of photovoltaic power plants, their significance for sustainable development, and the legislative support mechanisms implemented at both the European Union and Czech national levels. It also provides an analysis of the tax and accounting issues associated with the acquisition of photovoltaic systems, including the assessment of the investment's economic viability and payback period. The practical part is based on a case study of a medium-sized entity undertaking an investment in photovoltaic systems. Using accounting and economic data provided by the entity, the study analyses the impacts of the photovoltaic power plant investment from the perspective of Czech tax legislation. The analysis also includes an evaluation of the investment's economic benefits and overall financial effectiveness.