Stanovení a posouzení konkrétních aspektů daňové povinnosti vybraného neziskového subjektu

Abstract

This diploma thesis deals with the determination and assessment of specific aspects of the tax liability of a selected non-profit entity. The aim of the work was to define the non-profit space in the Czech Republic and to characterize the entities that belong to it and then assess the tax liability of a particular entity - the association. The work is divided into theoretical and practical part, while the theoretical part was prepared on the basis of professional literature. In the practical part, an analysis of income tax was first performed, then an analysis of value added tax, an analysis of road tax and real estate tax.