Účetní a daňové aspekty práce z domova

The bachelor thesis deals with the issue of working from home and related accounting and tax aspects that employers may experience in practice. It focuses on the providng of compensation of costs to employees, acquisition and recording of assets used in the performance of working from home and the consideration of the tax deductibility of these expenses. The theoretical part describes the legal framework of home office and defines the key responsibilities of the employer. This is followed by an accounting and tax consideration of specific situations that may arise in practise. The thesis also includes examples of accounting and tax effects of selected transactions. The result is a clear summary of the accounting and tax aspects of working from home, which can be used as a practical guide for employers.