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Taxation of Non-profit organization
BŘEHOVSKÝ, Miroslav
Nowadays non-profit organizations are the integral parts of developed economics. They fill gap in the market, where exist market failures. Their main aim is not to reach profit but to offer services in which ``invisible hand of market{\crqq} fail. But it doesn{\crq}t mean, that they can{\crq}t reach profit. Attention is on reasons why these non-profit organizations exist, potential profit or revenue are secondary aims. For these reasons there exist some differences in taxation of non-profit organizations. I deal with these differences in my work.

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