Komparace daňových odpisů ve vybraných zemích

Abstract

The aim of the bachelor thesis is to compare the system of tax depreciation in the Czech and Slovak Republics. The aim of the thesis is to analyse the differences in the legislative regulation in both countries. The first part of the thesis is devoted to the basic aspects of pension tax. The following chapter focuses on the characteristics of tax depreciation in each country. The practical part compares the types of assets between the countries, which reveals the differences in depreciation. Next, the paper focuses on the tax shield and uniform input prices for all the assets selected for this paper. The paper concludes by summarizing the main findings of this thesis on tax depreciation.