PUBLIC-SOURCED AGRICULTURE SUBSIDIES IN THE CONDITIONS OF THE CZECH REPUBLIC AND THEIR ACCOUNTING AND TAX ASPECTS

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F18%3A63519317" target="_blank" >RIV/70883521:28120/18:63519317 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
PUBLIC-SOURCED AGRICULTURE SUBSIDIES IN THE CONDITIONS OF THE CZECH REPUBLIC AND THEIR ACCOUNTING AND TAX ASPECTS
Original language description
The aim of the Paper is the proposal of making subsidies to agriculture in the Czech Republic more efficient in the way of accounting and tax aspects. There have been identified two research questions. First it is necessary to to answer how can we make the subsidies to agriculture in the Czech Republic conditions more efficient and also what influence have the accounting and tax aspects by making the subsidies to agriculture in the Czech Republic more efficient. The targeting principle was chosen for making subsidies more efficient. This principle was applied to agriculture branch and the Czech Republic conditions, specifically to the Single Area Payment Scheme (SAPS) subsidy. The adjustment of the economic result to the turning point, so that the economic result without subsidies is equal to zero, was chosen as the main touchstone. The authors in the Paper: sat the borderline for granting the SAPS subsidy, chose criteria for sorting out the SAPS subsidy receivers and proposed the formula for the SAPS subsidy recalculation, so that this subsidy should meet the new conditions of the aiming with respect to accounting and tax aspects of subsidies. Proposed methodology was successfully verified on the SAPS subsidy in the Czech Republic for the year 2016.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 5th International Conference on Finance and Economics
ISBN
978-80-7454-767-6
ISSN
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e-ISSN
neuvedeno
Number of pages
17
Pages from-to
404-420
Publisher name
Fakulta managementu a ekonomiky, UTB ve Zlíně
Place of publication
Zlín
Event location
Ho Chi Minh City
Event date
Sep 20, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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