Analýza čerpání dotací z Evropské unie včetně účetních a daňových aspektů u vybrané obchodní korporace

Abstract

The main objective of the thesis is to analyse the use of EU subsidies including accounting and tax aspects in the business corporation BONA a.s. In the theoretical part, subsidy titles were generally defined in terms of accounting and taxes. The aim is to present the profile of the BONA a.s. business corporation and to describe the process of drawing subsidies for selected subsidy titles. At the same time, to analyse their influence on the tax optimisation of the result of the business corporation. To analyze the proper setup of the accounting and tax system, to define the course and implementation of subsidy titles.