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Business Plan and Investment Decisions
OROS, Petr
First of all, two investment projects are introduced: one of a small hydro power plant and the second of a wind power plant. These are then subjected to a financial analysis. Projects are evaluated on the financial analysis basis. The hypotheses are verified, project risks, proposals and measures to minimize or increase overall economic performance are determined in the thesis.
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Comparison of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics
Koláčková, Ivana ; Ďurianová, Gabriela (advisor) ; Molín, Jan (referee)
The objective of this work is to compare the systems of accounting and tax depreciation of long-term assets in the Czech and Slovak Republics, according to the valid legislation on 1. 1. 2011. The first two chapters are devoted to the analysis of Czech accounting and tax regulations. The next two chapters focus on the depreciation of long-term assets in the Slovak Republic and its comparison with Czech legislation. The fifth chapter summarizes the differences of both systems. Both accounting systems do not differ fundamentally, however, we find greater differences in the issues of tax depreciation, where the more scope for optimization of the tax base is left for Czech taxpayer.
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Tangible and intangible investment goods based on czech legislature and IFRS
Skuhravá, Tereza ; Bokšová, Jiřina (advisor) ; Randáková, Monika (referee)
Tangible and intangible investment goods, its determination, disposition, evaluation, technical improvements, depreciation, disabling, comparing czech legislature and IAS/IFRS
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Selected groups of costs in the tax base - lease versus depreciation
Flídrová, Hana ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Financing long term property in firm with international participation with international and intranational truck and automobile transport
BAŠTA, Kristian
The base of the dissertation was the characteristics of the long-term corporeal property and possibilities of its financing. The topic was further developed in the practical part of the dissertation on possible use in Handy-trans company. Cash payment, leasing and bank credit belong among the described alternatives. Advantages and disadvantages of these forms of payment are also mentioned in the dissertation. There are also mentioned accounting regulations connected with long-term property. In the practical part all the long-term corporeal property, purchased since the establishment of the company, is described. The pricing load for the company, the company where the item was purchased or which provided money for purchasing the item, are also mentioned at each item. The most advantageous variant is chosen for the given company. The most optimal alternative seems to be the purchase through leasing despite the difficulties with getting the bank credit in this difficult economic time. The cash payment is not possible due to the size of the company. It could significantly influence liquidity and pecuniary stability of the company.
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Application of tax depreciation in the Czech Republic
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible essets is transmitted into the expenses through tax depreciations gradually in several terms. Model situations of tangible assets tax depreciation use are in the third chapter.
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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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