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National Repository of Grey Literature

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Vplyv dotáciína hospodárenie poľnohospodárského družstva Jaborníková, Michaela Jaborníková, M. The impact of subsidies on the economy of agricultural cooperatives. Diploma thesis. Brno: Mendel University in Brno, 2023. The diploma thesis deals with the issue of agricultural subsidies, specifically their impact on the economy of the selected cooperative. In the theoretical part of the thesis, the agricultural subsidies that flow from the European Union, the Czech Republic and Slovakia are characterized. The thesis provides a basic overview of the accounting of subsidies and the subsequent impact on income tax, as well as an overview of the financial indicators used in the practical part. Furthermore, a comparison is made of the possibilities of obtaining subsidies as individuals and legal entities in agriculture. The practical part then examines the impact of subsidies on the economy of agricultural cooperative XYZ through financial analysis. Detailed record

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