Účetní a daňové aspekty modelového projektového záměru spolufinancovaného z fondů Evropské unie v oblasti digitalizace účetních procesů

Abstract

Subsidies are a key instrument for the Czech Republic to finance projects aimed at developing digital transformation. Investing in new digital technologies strengthens the country's competitiveness and consolidates its position in the digital environment. The aim of the bachelor thesis is to define the theoretical background of subsidy support and the programme framework for the development of digitalization in the Czech Republic, and their subsequent application in the form of a model project plan. The bachelor thesis is structured into an introduction, three thematic chapters and a conclusion. The second chapter is devoted to the current topic of digitalization and the definition of the Czech Republic's subsidy policy, with a focus on the area of support for the development of digitalization. The chapter also focuses on the accounting of business entities and the accounting and tax procedures of the subsidy recipient. The third chapter is devoted to the identification of the Digital Enterprise - Virtual Enterprise subsidy call and a detailed specification of a model project plan in the field of digitisation and automation of accounting processes. The process of preparation and processing of the model application for support in the ISKP21+ portal is also presented. The fourth thematic chapter is devoted to the practical application of accounting and tax procedures to the model project plan. The accounting of the model applicant and the determination of its accounting obligations are presented. Also, selected accounting cases of the life cycle of the subsidy are captured in the accounting of the model applicant, and the accounting and tax depreciation of the assets are calculated. The co-financing of the project from EU funds has enabled the model applicant to invest in modern technology at a significantly lower overall cost. Despite the administrative and time burden of preparing and processing the application, the subsidy is a key instrument that increases the availability of modern technologies for small and medium-sized enterprises and strengthens their financial position.