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National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Depreciation as a tool for tax optimization
 Trödlerová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on optimization of corporate income tax by means of tax depreciation of assets. It first defines the theoretical bases by looking at accounting and tax rules, then analyses the assets of the selected company, including the analysis of depreciation groups. In the last part of the thesis, newly acquired assets are included, suitable depreciation methods are chosen and, at the same time, the economic impact of proposed solutions is assessed.
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