The aim of this thesis is to analyse the system of tax sharing and grants in terms of interregional redistribution. Review of literature is divided into two parts. The first one relates to fiscal decentralization, fiscal imbalance (which arises as a result of decentralization), and fiscal need. The second part deals with the technical characteristics of shared taxes and subsidies in the Czech Republic. Based on established methodological procedures were carried out analysis of both systems. It was found out that into the budgets of local governments are redistributed funds which do not come from their territory. The result of analysis is the finding that both systems are based on the interregional redistribution. Last part of this thesis focuses on a brief analysis of the planned amendment.

This thesis is concerned with economic development in municipalities Stachy, Vacov and Zdíkov. Development of rural regions should be paid attention, because the Czech Republic is 90% made ??up of municipalities that have less than 2000 inhabitants. The development is made manifest not only in the villages themselves, but also leads to development of the region, which has consequences for the entire country.

This dissertation deals with financial subsidies of agricultural conduct of business. It is concentrated on evaluation of influence of financial subsidies on agricultural production in agricultural company "X" in 2009 - 2011. The theoretical part describes issues linked to agricultural production and its essential function for the society. It deals with the need of subsidies and their types and with the most important institutions providing these subsidies. This work also explains some specificities of calculation formulas in agriculture. The practical part addresses analysis of particular sections of plant production and livestock production. With the help of calculation formula the costs of these productions are established. There are compared the results of management without subsidies and with subsidies in this work. On the basis of these information some recommendations for the structure of agricultural production and the use of financial supports can be projected.

The objective of this thesis is to analyze the management of the selected company in forestry, determine the current state of drawing subsidies, overview possibility of drawing such aid in forest management in the Czech Republic and specifically in the county where the business is located. Then, based on the collected information to propose possible optimization solutions. In the first part of this work are expertly explains the basic concepts related to the topic. The second part contains the own work and proposal of solution. Economic evaluation was achieved through analysis of annual financial reports and cost calculation. Comparative period in this case, the years 2007 to 2012. Sources of financial support were divided on the resources of the European Union and national sources and described. The conclusion includes a proposal of measures for stability and business continuity.

The subject of the thesis called "Analysis of utilization of the European Union funds and suggestion of financial instruments for the selected region (the statutory city of České Budějovice)" is to describe and assess the drawing on the funds, with a focus on defining the problems associated with the funding of grant projects of the city in relation to multisource financing and prefinancing. A further aim is to suggest financing instruments for future investment projects. In the theoretical overview there is background information about the European Union, the EU funds and an introduction to the financial system of the territorial authorities of the Czech Republic. The practical part involves an analysis of grant projects' financial resources, concentrating on the funds provided by the European Union. They are listed by individual years, together with the provider, and the amount of subsidies received. It also outlines the development of the debt burden, including the comparison with other cities' debts. The conclusion of the work is focused on the summary of the analysis results.

abstract: Although China’s economy has experienced fast growth over the years, it is also characterized by a lack of innovative products and slow development of advanced production technologies. A main reason for this problem is insufficient investments in research and development (R&D) activities by Chinese firms. Because of the potential externality and free-rider effects, the economics literature has long suggested that the private sector tends to underinvest in R&D without governmental interventions. The weak protection of intellectual property rights in China makes the problem of underinvestment in R&D even worse. In this situation, it becomes increasingly important for the government to provide incentives such as subsidies on R&D investments, given that R&D investments are critical to the development of new technologies and the sustainable growth of the economy. In this study I investigate how governmental subsidies on R&D influence Chinese firms’ R&D investments and performance. Specifically, I want to find out (1) whether governmental subsidies promote or hinder firms’ R&D investments, and (2) whether governmental subsidies have differential effects on financial performance across different types of firms. My goal is to better understand the effects of governmental subsidies on Chinese firms. To achieve this goal, I first conduct an extensive review of the relevant literature and then develop a conceptual model about the determinants of governmental subsidies on R&D in China. Next, I conduct empirical analysis using data collected from all the firms listed in the Shanghai Stock Changes and Shenzhen Stock Exchanges during the period of 2009 to 2012. Overall, my findings show that governmental subsidies on R&D have a positive impact on R&D investments by the listed firms. Meanwhile, I find that this positive impact varies significantly across different types of firms, particularly among firms that are still largely owned by the state. I conclude this study with a discussion of its implications for governmental policies on R&D investments. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2015

The thesis is focused on analysis of income situation of municipality in less favourable conditions. Municipality with smaller number of inhabitants are always dependent on tax revenue, which however are not sufficient for refundment of necessary expenditure. Then therefore to didn't have to happen to abridgement expenditure areas conversely could be assure development, must municipality search other ways and means of income in his budget. Requisite development conditions of municipality so will prevent departure young people to town conversely attract inhabitants to country. Mostly exploited possibility by all the municipality is increment of income by the help of subsidies or grants. This possibility is supported by the state, which offers by means of individual ministry different grant programs. Important providers became individual regions. The South Bohemia region offers to all his municipality possibility derive from different subsidy and grant programme.

In this work there are described basic characteristics of Czech fisheries and aquaculture. There are introduced the main matters concerning of ties and interconnection of the Czech fisheries sector to the European structures. In relationship on this is entertain about Common Fisheries Policy that is the basic instrument for direction fisheries and aquaculture in the European union and whose principles are realized in practical running of member states. Common Fisheries Policy (CFP) is realized since 2007 for period 2007 - 2013 by helping a new financial instrument European Fisheries Fund (EFF). It is realized in the Czech Republic and in others members states by helping National Strategic Plan and especially then Operational Programme. These documents approved by the European Commission established goals, axes, priorities and intentions of their basis and in compliance with goals of Common Fisheries Policy are realized subsidies for the Czech fisheries sector. In practical part of this work are analyzed the usage and the impacts foregoing and actual subsidies for fisheries sector by European Union. Individual programmes are compared according to overall allocation and real rate of its utilisation.

The purpose of this work was to analyze the current state of agricultural undertaking from the perspective of where the firm draws fund from the EU and national resoureces. Based on this analysis, the proposed new financial incentives for the development of selected farm and also has developed a pilot project proposal.

The purpose of this master thesisis to familiarize with diversification possibilities of the agricultural enterprise as well as to compare the economics ofproduct oriented farmer with the economics of agricultural enterprise after utilization of environmental donations and with ecologically oriented farmer.For this comparison I created three real enterprise diversifications. Diversificationsare particularly designed for a different approach to land usage, intensity and the amount of donations. The practical part is devoted to grants utilization from European Union funds for conventional agriculture and to the possibilities to obtain additional donations after diversification of agricultural enterprise to ecologically oriented one or to enterprise were agri-environmental measures was applied. The last part is focused at assessing funds? performance in various types of agricultural enterprises and finding the most profitable type.