Účetní a daňové souvislosti nájmu a ubytovacích služeb

This bachelor thesis deals with accounting and taxation in the field of rent and accommodation services from the perspective of legal entities. These two activities can be easily confused at first sight and therefore the aim of this thesis is to analyse their common and different accounting and tax specifics. In the practical part of the thesis, the findings are applied to the fictitious examples of Pronajme, s.r.o. and Ubytuje, s.r.o. After reading the thesis, the reader will understand the similarities and differences between the providing of long-term rentals and short-term accommodation.