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Financování procesu resocializace lidí bez domova
Novák, Vítězslav
Novák V. Financing the resocialization of homeless people. Bachelor thesis. Brno: Mendel University in Brno, 2023. Bachelor thesis deals with the issue of financing the resocialization of homeless people. The aim of the thesis is, based on semi-structured qualitative interviews with representatives of selected organizations working with homeless people, to identify the main shortcomings in the current model of resocialization of homeless people and then, based on the identified shortcomings, to propose a more effective financing model for resocialization of homeless people using the revenues from the tax assignation for pet supplies.
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Režimy zdanění nestátních nevýdělečných organizací v ČR a na Slovensku
Valentová, Zuzana
Valentová, Z. Taxation regimes of non-profit organizations in the Czech Republic and the Slovakia. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with taxation of non-profit organizations in the Czech Republic and Slovakia. The thesis is focused particularly on two types of similar legal forms of these organizations. They are societies in the Czech Republic and civic associations in the Slovakia. The goal is to determine in which country is the effect of non-profit organizations more favourable in the field of income tax. To achieve this goal it is used an analysis of tax regimes of non-profit organizations in these followed up countries. Comparison of both regimes is based on the analysis and the results are confirmed by a model example. At the end are discussed possible changes to the taxation of non-profit organizations in the Czech Republic.
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Nepriama podpora štátom formou daňovej asignácie v Českej republike
Čontošová, Katarína
Čontošová, K., The indirect state support based on tax assignation in Czech Re-public. Bachelor thesis. Brno: Mendel University, 2016. The aim of this bachelor thesis is to establish suitability of tax assignation intro-duction in Czech Republic as means of financial support of funds and endow-ments. In the first part, terms as non-profit organizations, funds and endowments are defined; the evolution of tax assignation in Slovak republic is described and there is also a discussion about a possible development of tax assignation in Czech Republic. In the second part, an example of prospective tax assignation in-troduction in Czech Republic is modelled, including impacts on funds and endow-ments. The results of the practical part include the outcomes from questionnaires for Slovak and Czech funds and endowments. In the thesis conclusion a result of potential benefits of tax assignation introduction in Czech Republic for non-profit organizations and directly for funds and endowments is briefly summarized.
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The Tax Assignation and Theater
Gerneš, David ; POKORNÝ, Jiří (advisor) ; VÁVROVÁ, Hana (referee)
Bachelor thesis aims based on an analysis support system theaters in the Czech Republic, the analysis of the tax system in the Czech Republic and analysis of tax assignations in the Slovak Republic, to investigate whether for the Czech theater network, this measure was beneficial and whether it would be worth it to deal with its introduction into practice. The thesis also examines the impact of the introduction of the assignation of income tax on Czech public budgets and polls. Within the survey sent to 120 respondents who were asked about their relationship to culture and whether they would be introducing a possibility for assignations and what area non-profit sector would contribute. On the basis of these steps is then designed a system of assignations suitable for Czech Republic.
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Režimy zdanění nestátních nevýdělečných organizací v ČR a na Slovensku
Valentová, Zuzana
Valentová, Z. Taxation regimes of non-profit organizations in the Czech Republic and the Slovakia. Bachelor thesis. Brno: Mendel University, 2015. This bachelor thesis deals with taxation of non-profit organizations in the Czech Republic and Slovakia. The thesis is focused particularly on two types of similar legal forms of these organizations. They are societies in the Czech Republic and civic associations in the Slovakia. The goal is to determine in which country is the effect of non-profit organizations more favourable in the field of income tax. To achieve this goal it is used an analysis of tax regimes of non-profit organizations in these followed up countries. Comparison of both regimes is based on the analysis and the results are confirmed by a model example. At the end are discussed possible changes to the taxation of non-profit organizations in the Czech Republic.
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Daňová asignace, možný zdroj financování neziskových organizací
Vatolík, Adam
The goal of this bachelor thesis is to propose models of possible implementation of tax assignation in the Czech Republic. Based on impacts on non-profit organizations, Government budget and taxpayers make positive or negative conclusion to its adoption. First part characterises non-profit sector of economy and its current methods of funding in the Czech Republic. Second part analyses effects of implementation of tax assignation in Slovakia. Subsequently, mentioned model situations are designed and its impacts are evaluated with respect to findings ac-quired on the basis of data analysis in Slovakia. Finally development of non-profit field of economy in Slovakia and in the Czech Republic is briefly put into comparison.
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Tax assignation as a possible funding instruments nonprofit sector
Hnízdilová, Petra ; Doležalová, Antonie (advisor) ; Granja, Monika (referee)
This thesis is focused on tax assignment as one of the tools for financing non-profit sector. The main goal is to evaluate based on available data the benefits or risks of a possible introduction of tax assignation in to the tax system in the Czech Republic. In this context, in general I will describe the financing of the non-profit sector and namely in the Czech Republic and in other European countries where tax assignation has introduced. One of the essential part of this thesis is the analysis and evaluation of established assignation in the Hungary and the Slovak. For a concrete idea I demonstrate the introduction of tax assignment in a particular one of these European countries.
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Tax preference related to public benefit activities for donors
Miklová, Alena ; Slintáková, Barbora (advisor)
The thesis deals with a support of public benefit activities via a tax system. I define a public benefit both in the Czech republic and abroad, a public support and types of a tax preference for donors. I mention a trend of a deduction for donations in the Czech Income Tax Act since 1993, an actual amendement and a planned one. Furthermore the thesis describes the tax preference for donors in ten selected countries of Central and Eastern Europe. These regulations are transferred to the Czech tax system. It is the basis for an analysis introduced in the last part of the thesis. The analysis studies an impact of tax preference to the Czech taxpayer, both natural and legal person.
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