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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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The role and status of non-profit sector according to the new legislation
Šponiarová, Nikola ; Borská, Jana (advisor) ; Pavla, Pavla (referee)
This diploma thesis focuses on the non-profit sector in the Czech Republic, which is very often discussed topic not only in the media but also on the social comunnity, whether lay or professional community. The aim of the thesis is the legal provision regarding the status of the non-profit sector in the Czech Republic, focusing on a comprehensive overview of the status and legal anchoring of non-profit sector, its characteristics, development and involvement in running the development of Czech society. The research question is: What impact has the Act no. 89/2012 Coll., Civil Code of law, which entered into force on 1. January 2014, the non-profit sector? There is a complete theoretical overview of the characteristics of the non-profit sector and are further explained the changes that the new Civil Code brought. Based on the collected data are analyzed activities of the various forms of non-profit sector in the theoretical part. They discussed the various powers and obligations arising from NOZ to uncover the circumstances of the research question. The collected information is found that the new legislation provided for in the Act no. 89/2012 Coll., Civil Code of law, is sufficient. Nongovernmental organizations are with their obligations, including the possible transformation familiar and by no means compromising functionality. Individual institutions that are not fully familiar with the NOZ is recommended to do so, to avoid future confusion in both administrative duties and in their functionality. It is also recommended for all institutions to check all the information in public registers, which are currently registered. Comprehensive amendment to the law is not recommended.
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