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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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Daňový režim neziskových organizácií v krajinách Vyšehradskej skupiny
Maják, Matej
Maják, M. Tax regime of non-profit organizations in the Visegrad Group countries. Diploma thesis. Brno: Mendel University, 2019. The thesis deals with the tax regime and financing of non-profit organizations in the Vysegrad Group. The introduction of the thesis characterizes the legal aspects of non-profit organizations in the Czech Republic. The taxation is formulated for purpose changes, recommendation and reduction of administrative costs for non-profit organizations in the Czech Republic. The aim of diploma in the financing is to quantify the financial impact on the state, the taxpayer and the non-profit or-ganization. The financial impact of the implementation of tax assignments has be-en quantified using three model situations. Recommendations and suggestions for better functioning of non-profit organizations are formulated in the conclusion.
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Application of the tax assignation in case of financing sport of the Czech republic in 2010-2015
Hloušek, Jan ; Pekárek, Štěpán (advisor) ; Maule, Petr (referee)
The bachelor thesis Use of the purposeful determination of taxes on the case of financing the sport of the Czech Republic in the period 2010 to 2015 focuses on the issue of financing of sport and concrete options for the diversification of financing in the form of tax assignments. In the theoretical part is outlined how the financing of sport and the tax system of the Czech Republic is set. The topic of tax assignments including a concrete bill for the Czech legislation, which was created for the purposes of this work is discussed in more detail here. In the second part the impacts of tax assignments are quantified in the form of feedback analysis for selected years 2010 to 2015. This part assumes that tax assignments would bring additional funding to Czech sport, which is subsequently discussed in a discussion part with possible consequences and impacts in a concrete implementation.
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