Persons at MENDELU


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prof. Ing. Danuše Nerudová, Ph.D.
Identification number: 1304
University e-mail: danuse.nerudova [at] mendelu.cz
 
Academic staff - university professor - Department of Accounting and Taxes (FBE)
Head of department - Department of Accounting and Taxes (FBE)
Rector - Mendel University in Brno
 
Externí oponentka IGA - Faculty of Forestry and Wood Technology (MENDELU)

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Basic information

Basic information about a final thesis

Type of thesis: Diploma thesis
Thesis title:The Effect of Agricultural Subsidies on the tax burden of the Czech and Austrian Farmers
Written by (author): Ing. Martin Blažek
Department: Department of Accounting and Taxes (FBE)
Thesis supervisor: prof. Ing. Danuše Nerudová, Ph.D.
Opponent:prof. Ing. Věra Bečvářová, CSc.
Final thesis progress:Final thesis was successfully defended.


Additional information

Additional information about the final thesis follows. Click on the language link to display the information in the desired language.

Language of final thesis:English

Czech        English

Title of the thesis:The Effect of Agricultural Subsidies on the tax burden of the Czech and Austrian Farmers
Summary:This Diploma thesis focuses on the effect of the agricultural subsidies to the tax burden of the Czech and Austrian Farmers. The exploration was done using the methods of the basic and chain indices, regression analysis and calculation of the model examples for comparison of the final effect of the subsidies to the tax burden of the Czech and Austrian Farmer. The data used in the thesis comes mostly from Eurostat, complemented with data from the Czech and Austrian statistical offices The first part of the thesis focuses on the chosen characteristics of the Czech and Austrian Farmers. The characteristics are GDP, natural production of the crop and animal products, prices of the products and the subsidies devepolment. The expored periods varied according to the available data. Second part is the regression analysis of the mutual relationship of the production, subsidies on the production and the taxes, where the positive effect of the subsidies and the negatie effect of the taxes are expected to influence the agricultural production. The explored period is from 1998-09. Datas are in EUR. The final part of the thesis are model examples of the Czech and Austrian tax liability in 2009. The examples were set to be as comparable as possible (structure of the production, area of arable land) and the competitive advantage for the Czech farmer is then suggested. Examples are made in CZK and EUR and the final effect and comparison is in EUR according to the average exchange rate in 2009.
Key words:subsidies, tax burden, taxes, agriculture, production

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