Browsing by Author "Mrkvičková, Dana"

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    Vliv příjmů a výdajů státního rozpočtu České republiky na podnikatelské subjekty
    (Technická Univerzita v Liberci, 2013-01-01) Mrkvičková, Dana; Bednářová, Pavla
    The aim of the thesis entitled The influence of income and expenditure of the state budget of the Czech Republic for business entities is to analyze the impact on small and medium-sized enterprises, firstly from the revenues of the state budget (the tax burden) and partly from the state budget expenditure (of the support). In terms of content, the work is divided into two parts, a theoretical part and a practical part. The theoretical part describes the characteristics and structure of the state budget, then the definition and importance of small and medium-sized enterprises. The theoretical part is followed by a practical part. The practical part deals with the development and collection of an income tax, value added tax and social security contributions, as well as development expenditure (according to the generic structure) state budget. Among other, it presents programs to support small and medium-sized enterprises from the state budget and European funds. At the end of the practical part, the example of agricultural policy demanding on the state budget in a specific company and a specific case study of a small business as a contributor to the state budget is developed.