Stanovení a posouzení daňové povinnosti vybraného neziskového subjektu

Abstract

This diploma thesis focuses on the determination and assessment of the tax liability of a selected non-profit entity. The aim of the thesis is to characterize the entities that belong to the non-profit sector and subsequently assess the accounting and tax aspects of a specific entity – an association. The work is divided into a theoretical and a practical part. The theoretical part is based on professional literature, while the practical part includes an analysis of revenues and costs, on the basis of which the tax liability was determined. Additionally, was conducted an analysis of value added tax.