Komparace podmínek nestátních neziskových organizací v České a Slovenské republice z pohledu právní úpravy, účetních předpisů a daňových zákonů

Abstract

The bachelor thesis is focused on the comparison of conditions of non-governmental non-profit organizations in the Czech and Slovak Republics. The objective is to analyze individual legal systems, accounting regulations and tax laws. As a solution there is used the method of description, analysis and comparison. Based on the findings, it can be said that the legislation is most similar in churches and religious institutions, political parties and movements. The most striking difference in the tax laws are especially in compilation of the base tax in both countries. The main difference in accounting is the clasification of double-entry accounting into simplified and full-scale accounting, which is only possible in the Czech Republic.