Vliv inflace na daňové odpisy ve vybraných státech Evropské unie

Abstract

The purpose of this thesis was to analyse and quantify the impact of the inflation rate on tax depreciation in six selected countries of the European Union: France, Ireland, Greece, Portugal, Austria and the Czech Republic. Before the analysis we had to divide the whole thesis into three parts. Firstly, we chose suitable fixed asset which was a personal car. Then we needed to find out basic information about the tax deprecations in each country. After the compilation of depreciation schedules, we needed to find out or predict the inflation rate for all years as per depreciation schedules. Thanks to the analysis results we could confirm the interdependence between the length of deprecation schedule and total fair purchase price of the chosen fixed assets.