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Daňové aspekty oprav a úprav dlouhodobého hmotného majetku / Tax aspects of repairs and adjustments of tangible fixed assets

The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of the different options of the additional tax liability and its accessories. In the last part of the thesis are analyzed problematic places of legal regulation, based on a case study, and their solution is proposed.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360573
Date January 2017
CreatorsUrban, Marek
ContributorsVančurová, Alena, Finardi, Savina
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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