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Issues of Contributory Organization Taxation
ČERNÁ, Ludmila
This thesis deals with the issue of taxation of a contributory organization with emphasis on corporate income tax and road tax. The aim is to analyse specific areas of taxation on the example of a particular contributory organisation in order to identify possible errors and to determine possible recommendations. It also analyses the management of the contributory organisation, which is the main basis for determining the tax liability. The analysis focuses in particular on core and non-core activities, including the system of keying overheads. Subsequently, the methodological procedure for the determination of corporate income tax and road tax is elaborated, demonstrating the main differences or problematic areas compared to business entities. On the basis of the case study, problematic areas within the taxation of contributory organisations were synthesised, e.g. tax depreciation, calculation of road tax, provability of tax deduction. These areas are also supported by the recommendations made in the area of recording the tax deduction profiled, the creation of a supplement to the property directive or the introduction of subcentres for other ancillary activities. The work also provides feedback on the efficiency of the organisation's performance through autarky and profitability indicators, working with the possible withdrawal of the activity performed or the impact of the increase in prices for services in other complementary activities on the economic result and income tax is calculated.
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