Tangible and intangible assets in the accounts, focusing on the depreciation policy of the selected entity

This bachelor thesis is focused on a depreciation policy and an influence of tax depreciation on the income tax base. The aim of the bachelor thesis is to analyse the tax depreciation and the book depreciation, the influence of the tax reform on depreciation of long- term assets and the analysis of the influence of the tax depreciation on the income tax base.In the theoretical part are described the long- term assets, the technical evaluation, the book depreciation and the tax depreciation.In the practical part, I aimed at the analysis of the tax depreciation of selected kind of long- term assets at the company Pekárny a cukrárny Klatovy, a. s. This society uses the linear tax depreciation and the linear book depreciation. I found out the possibilities of the tax savings