Účetnictví a daňová problematika nestátních neziskových organizací

Abstract

The aim of this bachelor thesis is to identify bottlenecks in accounting and taxation of non-governmental non-profit organizations. The first chapter characterizes the non-governmental non-profit organizations, their legal regulations and position in the society. Another part of thesis focuses on accounting of these entities. The last chapter analyses the taxation of the particular non-governmenatal non-profit organization (Občanské sdružení Jitřenka Bučovice) emphasizing the income tax of the legal entity. Final part is devoted only brief characteristic of others taxs in non-profit sector.