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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Proceedings of the 5th International Conference on Finance and Economics

ISBN

978-80-7454-767-6

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

17

Strana od-do

404-420

Název nakladatele

Fakulta managementu a ekonomiky, UTB ve Zlíně

Místo vydání

Zlín

Místo konání akce

Ho Chi Minh City

Datum konání akce

20. 9. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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