Komparace daňového odpisování dlouhodobého majetku v České republice a Slovenské republice

Abstract

The bachelor thesis deals with the comparison of tax depreciation of fixed assets in the Czech Republic and the Slovak Republic. The aim of this bachelor thesis was to analyze the current systems of tax depreciation of fixed assets in the Czech Republic and the Slovak Republic with subsequent comparison. The final part of thesis contains an improvement proposals and recommendation of possible changes to improve in the field for both countries. The thesis is divided into theoretical part and practical part. The theoretical part is devoted to the analysis of systems of the tax depreciation in the Czech Republic and the Slovak Republic with subsequent comparison and creating a recommendation for both countries. The practical part is focused on the application of theoretical knowledge in practice in the selected company.