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National Repository of Grey Literature 11 records found  previous11 - 11  jump to record: Search took 0.02 seconds. 
Tax burden of nonprofit organizations according to the particular legal form
 Benková, Eva ; Vančurová, Alena (advisor) ; Slintáková, Barbora (referee)
The thesis deals with comparing the tax burden of nonprofit organizations according to their chosen legal form. Based on the regulations of the Czech Republic the first part of the thesis describes the characteristics of nonprofit organizations and explains the main differences in the tax base and tax burden on the taxpayer. The second part compares the tax liability for income tax and value added tax. Calculations in this thesis are based on the data of the nonprofit entity whose main activity is equestrian sport. The third part compares the impact of the tax burden in model situations. In conclusion it is recommended what legal form would be the the most suitable for particular taxpayer, taking into account the scale and kind of realized income.
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