Odpisové politiky členských zemí Evropské unie

Abstract

The thesis deals with the depreciation policies of the Member States of the European Union during 2004 - 2010. Corporate tax or tax on corporate income to pay the base tax rate Statutory tax rate in itself can involve different nominal tax relief and the effects of tax increases or reductions, including tax rates on local taxes. Statutory tax rates can not therefore act as an objective indicator for the comparison of different load states. Measure of the effective corporate tax is called the effective corporate tax rate. The taxable income must be subtracted the cost of doing business, among which is one example, wages paid to employees, purchase materials, depreciation. Depreciation reduces the amount of current tax obligations, the important is the timing. After analyzing the depreciation policies of EU member states can say that depreciation is relatively stable. Change in depreciation policy should be reflected in changes in effective tax rates, this dependence can not be after the analysis of effective tax rates and depreciation of the EU confirmed.