Vliv daní a dotací na hospodaření vybraného zemědělského podniku

Abstract

This bachelor thesis analyzes influence of taxes and subsidies on the management of selected agricultural company. The issue of subsidies was focused on the impact of accounts and profit. The issue of taxes was focused on the description of tax categories and tax relief for farmers. The object chosen for analysis is agricultural company Zepo Loukov, a.s. Typical financial analysis was performed and then applied on taxes and subsidies. Subsidies mean one of the most important sources of farmers´ revenues. Information for this thesis was gained from literature, internet and Zepo Loukov, a.s. annual reports.