Vliv mimořádných daňových odpisů na odloženou daň

The main goal of the bachelor thesis is to investigate whether it is possible to use the year-on-year change in deferred tax to identify the effect of bonus tax depreciation. The theoretical part first defines basic terms such as deferred tax, long-lived assets, and bonus tax depreciation. In the practical part, the research is carried out on a sample of large Czech companies. In addition to the main goal of the thesis, secondary goals are also pursued, in particular the frequency of changes in the cost limit for long-term tangible assets, the amount of the acquired long-lived assets and the most occurring individual titles of deferred tax. The results of the analysis indicate that the cause for the increase in the taxable (or decrease in the deductible) temporary differences arising from long-lived assets may have been due to the bonus tax depreciation.