Komparace právních, účetních a daňových aspektů občanských sdružení, zájmových sdružení právnických osob a sdružení bez právní subjektivity

Abstract

The thesis is focused on characterization and analysis of legal, accounting and tax differences, civic associations, special interest associations of legal persons and associations without legal subjectivity. Each of these legal forms is typical of other rights and obligations. In the opening chapters is illustrated by various law associations and activities are defined by the civic association For Opava, Association for the construction of roads I/11 - I/57 and association "HT účto" that are subject to the practical part of this work. The third chapter is devoted to financial aspects of the associations, which is compared to the development of management accounting in selected associations and various forms of accounting between them. The tax issue is contained in chapter four. This chapter contains basic aspects of the taxation of individual associations and emphasized the differences between the taxation of non-profit organizations and business entities.