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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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Daňové, účetní a právní aspekty nestátních nevýdělečných organizací
Valentová, Zuzana
This diploma thesis deals with taxation, accounting and financing of non-profit organizations. The introduction describes the legal aspects of these organizations, focusing on the changes caused by the new civil code. The taxation and accounting is also focused on the changes caused by amendments to laws. The thesis responds to the current topic in society. It means the transparency of non-profit organizations. The effects of brand reliability of the specific organization are investigated and values of selected indicators of financial analysis for this organization are calculated. One of the goals of the thesis is to determine the conditions for the possible introduction of tax assignations in the Czech Republic. The formulation of these conditions follows three different situations of implementation of tax assignations. The impacts of these situations on the stakeholders are financially quantified, assessed and compared each other. Suggestions and recommendations are submitted in the conclusion to help the function of non-profit organizations.
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Analysis of financing of endowment funds focused on human rights
Marková, Lucie ; Vymětal, Petr (advisor) ; Fleissner, Kamil (referee)
This thesis deals with the analysis of financing of endowment funds as one of the legal forms of non-governmental organizations. Specifically, it is focused on those that specialize in the human rights. The author specifies the environment and conditions under which the endowment funds work in general. The second chapter is focused on the characteristics of the group of the funds supporting human rights and evaluates their professionalism. The third chapter is devoted to the analysis of the selected types of their revenues and economic indicators. It also shows the example of four endowment funds and the various attitudes to their financing. Part of this chapter also indicates some of the current problems and challenges of this specific group of endowment funds.
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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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Režimy zdanění neziskových organizací v ČR a ve vybraných evropských zemích
Suská, Veronika
This diploma thesis deals with taxation of non-profit organizations in the Czech Republic, the Slovak Republic, the Great Britain and Switzerland. The issue of taxation of non-profit organizations is currently widely discussed. It is primarily focused on the tax reliefs of non-profit organizations. Using the method of comparison, the selected countries taxation regimes are compared and afterwards there are proposed some changes in taxation of non-profit organizations in the Czech Republic, in order to respect the simplicity, clarity and minimal administrative requirements for this type of organizations. The diploma thesis is mainly focused on income tax of corporate bodies and value added tax.
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