Komparácia právnej úpravy, účtovníctva a zdaňovania organizácií neziskového sektoru v Českej republike a v Slovenskej republike

Abstract

The aim of the bachelor thesis is to define and at the same time compare the non - profit sector and non - governmental non - profit organizations operating in it from the point of view of legal, accounting and tax. The work is divided into theoretical and practical part and contains a total of 5 chapters, including introduction and conclusion. The theoretical part is mainly the result of a study of available information sources related to the issues of legislation, accounting and taxes of non-profit organizations. The work ends with practical knowledge and examples, which follow the theoretical basis of the bachelor's thesis, clarifies the brief differences of non-profit organizations, but also shows the features they have in common