THE THE PROBLEM OF PURCHASE TAXATION OF A COMPANY CAR IN THE VISEGRAD GROUP COUNTRIES ON THE EXAMPLE OF POLAND AND THE CZECH REPUBLIC

Abstract

The aim of the study is to determine the problem of purchase taxation of passenger cars in an enterprise in the Visegrad Group countries. The Czech Republic and Poland are taken as examples. On the basis of these two neighboring countries, there are major differences in the value-added tax and excise tax treatment. The article describes the specificity of taxation on purchase transaction in each of the listed countries and the settlement of this transaction. The hypothesis put forward in the study is formulated as follows: preferential taxation of car purchase transactions for corporate purposes in the Czech Republic may be a part of the tax strategy of enterprises in other countries, in particular in neighboring ones.