Analýza právních, účetních a daňových aspektů vybraného společenství vlastníků jednotek

Abstract

This thesis deals with the analysis of the legal accounting and tax aspects of a homeowners associations with a subsequent analysis of a selected association. The aim of the thesis is to define the legal regulation of homeowners associations and housing cooperatives and to make a comparison between them. Furthermore, the thesis focuses on the analysis of the accounting and tax aspects relevant to the homeowners associations. The thesis deals with the application of the acquired knowledge in practice, specifically through the analysis of accounting procedures, management results and tax aspects of a selected homeowners association. The final part is devoted to the evaluation and proposal of internal guidelines for the accounting of the given association.