Daňové odpisy jako nástroj pro optimalizaci základu daně průmyslového podniku

Abstract

The aim of this bachelor thesis is to evaluate the tax write-offs as a tool of optimization. While there will be made the comparison of different types of tax write-offs and their impact on the income tax basis. The result will be designing the method of tax depreciation of particular kinds of assets.The assumption is that in the given year the company wants to use the statutory maximum of opportunities for the application of tax write-offs of its assets