Analýza vybraných forem nabytí majetku z daňového hlediska

Master thesis compares specific forms of asset acquisition from the tax point of view. It considers asset acquisition from own and external sources; in the case of external sources, it analyzes offers from leasing and credit companies. The theoretical part defines the forms of asset acquisition, criteria for evaluation, their legislative and tax changes. The thesis gives detailed reasons for decline in profitability of financial lease. The theoretical findings are applied on concrete practical cases. The practical part further follows the potential impact of the tax aspect on the decision-making process between the different forms of asset acquisitions in recent period.