The Depreciation Policy in Slovakia and Czech Republic

被引：0

作者：

Paliderova, Martina

Bielikova, Alzbeta

机构：

来源：

MANAGING AND MODELLING OF FINANCIAL RISKS - 8TH INTERNATIONAL SCIENTIFIC CONFERENCE PROCEEDINGS, PT III | 2016年

关键词：

Depreciation policy; depreciation; tangible assets; income tax; depreciation rate; coefficient;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This contribution describes the development of depreciation policy in the context of income taxation in Slovakia and the Czech Republic. It specifies the changes and differences in methodology of depreciation policy in both countries, as well as the mechanism of depreciation of fixed assets and its impact on business practice through the practical examples.

引用

页码：768 / 776

页数：9