Účetní a daňové aspekty neziskových organizací

Abstract

The thesis is focused on non-profit organizations, their accounting and tax specifics. The aim of the thesis is to analyze the variants of bookkeeping and taxation in non-governmental non-profit organizations.

The theoretical part describes generally non-profit organizations and types of non-governmental non-profit organizations that occur in the Czech Republic. At the end of the first chapter, the Junák-Czech Scout Association is introduced briefly. In the next chapter, specificities are defined for corporate income tax, real estate tax, property acquisition tax, road tax and value added tax.