Charakteristika a analýza významu odpisů dlouhodobého majetku

Abstract

The aim of this thesis is to clarify the issue of depreciation of fixed assets and the impact of depreciation on the income tax base. The problem is solved by means of legislation and Saaty method. Saaty method solves the right choice of depreciation for the accounting entity. The entire thesis is identification impact of fax and accounting depreciation, and their choice in the selected accounting entity on the income tax base and the overall tax burden accounting entity.