Publication details
Dotace, daňová a účetní analýza
| Title in English | Government Grants, Tax and Accounting Analysis |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Periodical |
| Magazine / Source | Periodica Academica |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | tax analysis; accounting analysis; income taxes; VAT; government subsidies |
| Description | Subsidy income is a major undertaking from the state budget or local budgets. Purpose of this paper is to analyze the grant in terms of the provider and recipient. Subsidy is accounted for on the expenditure side of state (public) budget and also gives back to the tributaries of the budget in the form of taxes. The return flow to the budget includes both the direct component, as well as indirect taxes. For an entrepreneur grant source of financing, which is shown in the accounts as a correction value of investments or increase the operating results. The problem appears to bias the value of fixed assets in the case of investment grants. The problem can choose to show the analogy with the inclusion of the total lease value of the acquisition balance sheet. The analysis is a proposal to capture an objective aid in company accounts and assess the real cash flow starts with the so-called hidden subsidies. |
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