Odpisová politika v Českej republike a na Slovensku

Abstract

The Bachelor thesis deals with depreciation policy in the Czech Republic and in the Slovak Republic, and its effect on the resulting taxation of corporations. Particular chapters of the thesis focus on taxation of legal entities, legislation in depreciation of long-term tangible assets and intangible assets. Application of the findings on the chosen company follows.The goal of the thesis is to determine legal system (country) that offers the companies a more favorable business environment in the terms of depreciation policy.