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Účetní a daňové aspekty dotací poskytovaných obcím
Solařová, Kristýna
Solařová, K. Accounting and tax aspects of subsidies provided to municipalities. Bachelor thesis. Brno: Mendel University in Brno, 2019. The violation of the subsidy titles is an increasingly topical issue because small municipa-lities do not fulfil all the subsidy titles´ conditions and they do not have the opportunity to reach them. Therefore, the municipalities try to circumvent the subsidy conditions. The aim of this thesis is to define the areas of the most frequent violations of the subsidy conditions and to choose the most suitable subsidy titles for the municipality of Bochovice, which would fulfil all the conditions for the acquisition of these conditions. The another aim of this thesis is to update the municipalit´s existing directive dealing with long-term property and suggest the new one based on the acceptance of the transfer. The thesis is divided into two parts – the theoretical and the analytical. The theoretical part describes the accounting and tax implications of the gaining of the subsidy title and its use for financing municipal property or the project. In the analytical part there is the evaluation of the state of the researched issue using the method of questioning and there are also used gained materials to investment subsidy of the municipality of Bochovice.

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