Specifika účtování a zdaňování vybrané neziskové organizace

Abstract

The aim of this thesis titled Specifics of accounting and taxation of non-profit organizations is briefly explain the basic concepts of the non-profit sector. The first part deals with the description of the accounting profit organizations, the second part focuses on the tax issues of non-profit organizations in both parts in highlighted differences with the busines entity. The third theoretical part of the thesis is a method of accounting and tax matters specific public benefit corporation, is a comparison of the current and future legislation generally beneficial companies.