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Optimization of the income tax base by the use of tax depreciation
Sobotková, Lucie ; Schvábová, Andrea (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis is focused on the topic "Optimization of the income tax base by the use of tax depreciation". The income tax optimization consists of the comparison of the optimization of the low and the high tax base within the Visegrad group (Czech Republic, Slovakia, Hungary, and Poland). The thesis has two aims, the first one is interested in analyzing Czech legislation and the second one compares the methods and rules of tax depreciation in the other countries of Visegrad group. The first part determines the differences between tax depreciation, book depreciation and depreciation according to IFRS. The second part defines tangible and intangible assets, tax subject and depreciation basis. The third part is focused on the methods and opportunities of depreciation in the Czech Republic, moreover the currently approved amendments connected with tax depreciation is mentioned at the end of this section. The depreciation rules valid in Slovakia, Poland and Hungary are characterized in the following part. The last part compares depreciation of a car and a computer, using different depreciation methods and evaluates their eligibility for the optimization of the low and high tax base.
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