000265671 001__ 265671
000265671 005__ 20181128231306.0
000265671 022__ $$a1336-9261
000265671 037__ $$a394-2017-2979
000265671 041__ $$aslo
000265671 242__ $$aOPTIONAL CHARACTER AND TAX OBLIGATION OF DEPRECIATION
000265671 245__ $$aFAKULTATIVNOST A DANOVA ZAVAZNOST ODPISOV
000265671 260__ $$c2000
000265671 269__ $$a2000
000265671 336__ $$aJournal Article
000265671 520__ $$aThe data of accounts show the decreasing of assets of farms every year. The evident causes are a loss of investments, sales of property and amortization. The high rate of amortization of tangible assets amounting to about 70% is a great problem of fixed assets. Depreciation is an economic term for amortization. The present law amendment enables the optional access to depreciation methods when the accounting depreciation expresses the real amount of costs and the tax depreciation expresses the highest charge of tax payers regardless of the real amortization of assets. The costs of depreciation have a straight impact on economic results and the base income tax. An amendment to the income tax law applicable since 1st January 1999 limits under obligation an amount of recognised costs with selected kinds of tangible assets. It is important to stress that it is to the detriment of entrepreneurs.
000265671 542__ $$fBy depositing this Content ('Content') in AgEcon Search, I agree that  I am solely responsible for any consequences of uploading this Content to AgEcon Search and making it publicly available, and I represent and warrant that: I am either the sole creator and the owner of the copyrights and all other rights in the Content; or, without obtaining another’s permission, I have the right to deposit the Content in an archive such as AgEcon Search. To the extent that any portions of the Content are not my own creation, they are used with the copyright holder’s express permission or as permitted by law. Additionally, the Content does not infringe the copyrights or other intellectual property rights of another, nor does the Content violate any laws or another’s rights of privacy or publicity. The Content contains no restricted, private, confidential, or otherwise protected data or information that should not be publicly shared. I understand that AgEcon Search will do its best to provide perpetual access to my Content. In order to support these efforts, I grant the Regents of the University of Minnesota ('University'), through AgEcon Search, the following non-exclusive, irrevocable, royalty-free, world-wide rights and licenses: to access, reproduce, distribute and publicly display the Content, in whole or in part, in order to secure, preserve and make it publicly available, and to make derivative works based upon the Content in order to migrate the Content to other media or formats, or to preserve its public access. These terms do not transfer ownership of the copyright(s) in the Content. These terms only grant to the University the limited license outlined above.
000265671 546__ $$aSlovak
000265671 650__ $$aAgricultural and Food Policy
000265671 650__ $$aFinancial Economics
000265671 6531_ $$aamortization
000265671 6531_ $$aaccumulated depreciation
000265671 6531_ $$aentering price
000265671 6531_ $$aaccounting depreciation
000265671 6531_ $$aeconomic result
000265671 6531_ $$atax base
000265671 700__ $$aHACHEROVA, Zofia
000265671 700__ $$aKORCOVA, Zuzana
000265671 773__ $$j 03$$k 1$$o4$$q3$$tActa Oeconomica et Informatica
000265671 8560_ $$fsheeh247@umn.edu
000265671 8564_ $$s434506$$uhttp://ageconsearch.umn.edu/record/265671/files/aoi-031.pdf
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