Teoretické a praktické aspekty občanských sdružení

Abstract

This diploma paper focuses mainly on the problems of financing of the civic association M.O.S.T. from its incorporation up to the present and it proposes some improvements of its activities and the way which may lead to its deeper professionalization. The theoretical part of this work presents the basic legal aspects which concern existence of civic associations. Their bookkeeping and the taxation problem is also discussed here. In the practical part the association activities are presented as well as the basic principles on which the civic association M.O.S.T. works. Then the analysis of all existing association financing arrangements follows together with the proposals how to make this area more effective. Then further recommendations on different aspects which need to be improved in this civic association are given on the basis of SWOT analysis.