Analýza a zhodnocení dopadů pandemie COVID-19 na podnikatelské subjekty v České republice

Abstract

The diploma thesis is concerned with the analysis and assessment of the impacts of COVID-19 pandemic on business entities in the Czech Republic. The work is divided into two parts. The first theoretical part defines and describes the individual measures to reduce the effects of the pandemic. Furthermore, the accounting and tax principles related to the accounting of measures are described here. In the practical part, focuses on the analysis of the results of a questionnaire survey, which was conducted among entrepreneurs with restaurant services. The aim is to assess the level of satisfaction with the measures taken and the related subsidies and compensations.