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| Title in English | Extraordinary depreciation in the income tax base |
|---|---|
| Authors | |
| Year of publication | 2010 |
| Type | Article in Proceedings |
| Conference | Sborník z mezinárodní vědecké konference Evropské finanční systémy 2010 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | Income tax base; extraordinary depreciation; optimizing of the income tax base. |
| Description | The amendment to Act No. 586/1992 Coll., The Income Tax Act (ITA), Act No. 216/2009 Coll. came into force on July 20 2009. This amendment has introduced a new § 30a. This provision allows to use for certain types of depreciable tangible assets the special method of tax depreciation called extraordinary depreciation. The advantage of this method of depreciation is the fact that the selected property can be fully depreciated in much shorter period than in the case of linear of degressive tax depreciation. This paper deals with the impact of extraordinary depreciation on the personal and corporation income tax base, barriers to their use and risks that are associated with their use. |