Cestovní náhrady (účetní a daňové souvislosti)

The final thesis "Travel expenses (accounting and tax implications)" deals with reimbursement of travel expenses to employees, who were sent by their employers (from business or non-business field) on a domestic or abroad business trip. The introduction of the thesis describes regularization of travel expenses and all issues related to it. It is followed by explanation of basic principles of providing reimbursement and elaboration of various situations, with the solution when, to whom and under what conditions should be the reimbursements paid. The main focus of this thesis is on description of particular types of travel expense, which can occur during domestic or abroad business trip. There is also explanation of flat-rate, tax and accounting implications of travel expenses. The theoretical introduction, with short examples added, is followed by complex example, which summarizes this whole subject of travel expenses. In the conclusion is, as an interesting example, mentioned the process of approving travel expenses at DHL Česká republika, s.r.o..