Účetní a daňová problematika neziskových organizací ve vybraných státech

Abstract

The aim of this work is to introduce and compare the tax and accounting systems of selected non-profit organizations from Erasmus Student Network in selected countries, namely Exchange Student Club VŠB – TUO from Czech Republic, ESN Slovenská republika from Slovakia and ESN Ioannina from Greece for the tax year of 2013, and to suggest an optimization for Exchange Student Club VŠB – TUO, o. s, thus for Czech Republic. To begin with, one can find a general description of non-profit organizations and a presentation of Erasmus Student Network, in which selected organizations operate. Subsequently, one can find a definition of non-profit organizations in each country according to the valid legislation and the presentation of selected non-profit organizations representing each country. Then, one can find a definition of tax and accounting systems in selected countries. The corporate income tax, the subject to tax, the tax exemption, the procedure of calculating the tax base and the tax itself, deductible and non-deductible expenses, tax allowances and other aspects of corporate income tax are introduced within the tax system. The end of the work is focused on the comparison of tax and accounting systems in selected countries, the definition of the differences between them and a suggestion for an optimization of tax and accounting systems for Exchange Student Club VŠB – TUO, o. s.