. "S, V" . "14"^^ . . "2010" . "2"^^ . . . "CZ - \u010Cesk\u00E1 republika" . . . . "RIV/60076658:12510/10:00012353" . "Sedl\u00E1\u010Dek, Jaroslav" . "The aim of the paper is to analyze the transfer of financial flows of subsidies and taxes between the state and the beneficiary. In this respect, the topic deals with the return cash flow from recipient to the state budget, the impact of taxes and VAT rates. The result is a compilation of mathematic models that allow quantification of the positive cash flow from the view of funded entities and reflection-induced flows resulting from tax collection back to the state budget. Specifically, financial flows between the state and a sample of business entities in agriculture, which is the sector with significant endowments, were calculated as an example. The amount of reverse flow to the providers of financial subsidies (so-called hidden subsidies) was derived from the investment and operating subsidies in the model. An individual tax multiplier for differences in VAT rates was calculated as well"@en . . . "RIV/60076658:12510/10:00012353!RIV11-MSM-12510___" . "Analysis subsidies"@en . "3"^^ . "Anal\u00FDza dotac\u00ED v soukrom\u00E9m sektoru na b\u00E1zi podniku"@cs . . . . "Kou\u0159ilov\u00E1, Jind\u0159i\u0161ka" . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je analyzovat p\u0159evod finan\u010Dn\u00EDch tok\u016F dotac\u00ED a dan\u00ED mezi st\u00E1tem a p\u0159\u00EDjemce. V tomto ohledu, t\u00E9ma se zab\u00FDv\u00E1 tok hotovosti z n\u00E1vratu p\u0159\u00EDjemce na st\u00E1tn\u00ED rozpo\u010Det, dopad dan\u00ED a sazeb DPH. V\u00FDsledkem je kompilace matematick\u00FDch model\u016F, kter\u00E9 umo\u017E\u0148uj\u00ED kvantifikaci pozitivn\u00ED cash flow z pohledu financov\u00E1n\u00ED subjekt\u016F a reflexe, tok\u016F plynouc\u00EDch z dan\u00ED zp\u011Bt do st\u00E1tn\u00EDho rozpo\u010Dtu. Konkr\u00E9tn\u011B se jednalo o finan\u010Dn\u00ED toky mezi st\u00E1tem a vzorek podnikatelsk\u00FDch subjekt\u016F v zem\u011Bd\u011Blstv\u00ED, co\u017E je odv\u011Btv\u00ED s v\u00FDznamnou dotac\u00ED, vypo\u010Dteno jako objem zp\u011Btn\u00E9ho toku k poskytovatel\u016Fm finan\u010Dn\u00EDch dotac\u00ED (takzvan\u00E9 skryt\u00E9 dotace). Ten byl odvozen z provozn\u00EDch a investi\u010Dn\u00EDch dotac\u00ED v modelu individu\u00E1ln\u00ED da\u0148ov\u00FD multiplik\u00E1tor v\u00E1zan\u00FD na rozd\u00EDly v sazb\u00E1ch DPH." . "Anal\u00FDza dotac\u00ED v soukrom\u00E9m sektoru na b\u00E1zi podniku" . . . . . "Anal\u00FDza dotac\u00ED v soukrom\u00E9m sektoru na b\u00E1zi podniku"@cs . . "12510" . "[EFF19CEB142E]" . "Acta Oeconomica Pragensia; v\u011Bdeck\u00FD \u010Dasopis V\u0160E v Praze" . "Analysis subsidies"@en . "246629" . "Anal\u00FDza dotac\u00ED v soukrom\u00E9m sektoru na b\u00E1zi podniku" . . . . "P\u0161en\u010D\u00EDk, Ji\u0159\u00ED" . "C\u00EDlem p\u0159\u00EDsp\u011Bvku je analyzovat p\u0159evod finan\u010Dn\u00EDch tok\u016F dotac\u00ED a dan\u00ED mezi st\u00E1tem a p\u0159\u00EDjemce. V tomto ohledu, t\u00E9ma se zab\u00FDv\u00E1 tok hotovosti z n\u00E1vratu p\u0159\u00EDjemce na st\u00E1tn\u00ED rozpo\u010Det, dopad dan\u00ED a sazeb DPH. V\u00FDsledkem je kompilace matematick\u00FDch model\u016F, kter\u00E9 umo\u017E\u0148uj\u00ED kvantifikaci pozitivn\u00ED cash flow z pohledu financov\u00E1n\u00ED subjekt\u016F a reflexe, tok\u016F plynouc\u00EDch z dan\u00ED zp\u011Bt do st\u00E1tn\u00EDho rozpo\u010Dtu. Konkr\u00E9tn\u011B se jednalo o finan\u010Dn\u00ED toky mezi st\u00E1tem a vzorek podnikatelsk\u00FDch subjekt\u016F v zem\u011Bd\u011Blstv\u00ED, co\u017E je odv\u011Btv\u00ED s v\u00FDznamnou dotac\u00ED, vypo\u010Dteno jako objem zp\u011Btn\u00E9ho toku k poskytovatel\u016Fm finan\u010Dn\u00EDch dotac\u00ED (takzvan\u00E9 skryt\u00E9 dotace). Ten byl odvozen z provozn\u00EDch a investi\u010Dn\u00EDch dotac\u00ED v modelu individu\u00E1ln\u00ED da\u0148ov\u00FD multiplik\u00E1tor v\u00E1zan\u00FD na rozd\u00EDly v sazb\u00E1ch DPH."@cs . "Subsidy; cash flow; mathematical models; investment subsidy; operating subsidy; individual tax multiplier; indirect taxes; VAT; excise tax; income tax; corporate and individuals"@en . . "5" . "0572-3043" . . . .