Vliv tvorby opravných položek a rezerv na daň z příjmů ve firmách zabývajících se výrobou solární energie

The aim of the diploma thesis is to determine the impact of the creation of adjustments and reserves on income tax for entities engaged in solar energy production, which are obliged to pay funds to the collective system (legal entity) on the future liquidation of the solar panels. The diploma thesis is focused on the statutory solar reserve, which is calculated depending on the contribution to liquidation and is not conditioned by its accounting and reporting. To fulfill the goals of the diploma thesis, a model example, a comparison of financial statements and a questionnaire survey were created. Using o model example, the cretion of adjustments and reserves and their effects on income tax in the case of theis tax and non-tax deductibility were simulated. At the same time, the connection between cash and the creation of adjustment and reserves was added. By comparing items from financial statements, the share of companies engaged in to production of solar energy, which consists of adjustments and reserves, was determined. In the case of reporting the statutory solar reserve, it was found that only 47% of accounting units report the statutory solar reserve in the correct amount. The questionnaire suvey focuses, among other things, on the influence of managers on the creation of adjustments and reserves and also finds out the existence of a statistically significant relationship between the output of a solar power plant and the application of the statutory solar reserve in the tax return.