Analýza daňových odpisů dlouhodobého majetku ve vybrané obchodní společnosti

Abstract

The goal of the bachelor's thesis is to analyze the depreciation of fixed assets in a selected company in terms of tax and accounting and then compare the results of the analysis with the impact on income tax from a corporate perspective and possibly propose a suitable depreciation method. The theoretical part defines fixed assets and depreciation according to the Income Tax Act and the Accounting Act. The practical part is focused on the analysis of tax depreciation in a selected company, where the methods of accounting and tax depreciation are compared. Subsequently, also selected a suitable and efficient method of depreciation.