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Taxation of income of nonprofit organizations in the Czech Republic
Pavlínková, Sabina ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
The subject of this thesis is alternative approaches to taxation of nonprofit organizations. Interpretation of the Law on Income Tax is the taxation of nonprofit organization unique, and therefore my goal is to highlight the differences in tax liability in the case of different interpretations of this law, but also by using different methods or shift keying costs by activity among the main activities, if this option statutes authorize. All data used come from internal documents and accounting books of Prague's civic association, but because of the anonymization is not named. Evaluating all the alternatives can be considered that the ambiguous interpretation of the law may lead to different tax obligations and the law on income tax would be in this area was more specific.

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