Odpisy dlouhodobého majetku a vliv na základ daně

The bachelor thesis deals with the depreciation of fixed assets from the accounting and tax point of view. The aim is to show how the choice of depreciation methods can affect the tax base. The theoretical part deals with the definition of fixed assets, including their valuation, technical improvement, depreciation up to the effect on the tax base and deferred tax. The practical part evaluates the depreciation policy of the selected company. The conclusion offers a comprehensive view of the impact of depreciation on the determination of the tax base.