Vliv konsolidačního balíčku na odloženou daň

The thesis deals with the impact of the consolidation package on deferred tax which came into effect on 1/1/2024, and with it brought a whole series of amendments to laws, including the Accounting Act, the Income Tax Act, and the Value Added Tax Act. The three amendments which had an impact on deferred tax are the increase in the corporate income tax rate, the introduction of the exchange differences exclusion regime, and the limitation of tax-deductible expenses for M1 category vehicles. The impact of the changes is described in the framework of four illustrations, from which it follows that the most complicated situation for accounting entities will probably be the mentioned limitation of expenses, both because of the existence of a temporary difference in the initial recognition of the asset, and also due to the specificity of determining the tax base of the vehicle. The other two changes can be dealt with relatively easily by the standard application of the liability method based on the balance sheet approach.