Dopady uplatňování výdajů na opravy nebo technické zhodnocení na daňovou povinnost

Bachelors thesis deals with questions about maintenance expenses and reconstruction expenses concerning buildings. Its aim is to analyze the difference in income tax if business subjects account for a certain expense either as a maintenance expense or as a reconstruction expense. Analysis is based on the simplified assumption that for example analysed period is one taxable period. It was found out the diference in the tax duty could be very significant. The reason is particulary the long period of depreciation of buildings including reconstruction expenses and also the construction of depreciation calculation. When considering the influence it is particulary important the tax base amount of business subject and the selected way of depreciation. To account for problematic costs as reconstruction expenses could be advantageous for physical persons (entrepreneurs) that register costs as a percentage of income if the building is depreciated evenly and could be with the problematic expenses increase the building tax value.