Právní, účetní a daňové aspekty odborových organizací

Abstract

The topic of this bachelor thesis are legal, accounting and tax specifics of Trade organizations. The aim of this work is the processing of complex material, which includes legal, accounting and tax aspects of trade union activities, including analysis, accounting and tax problems of basic organization of trade union KOVO, which operates with the employer BRANO OJSC Hradec nad Moravicí and several other employers. Bachelor work is divided into several parts. In the second chapter is firstly generally explained the theory of non-profit organizations and trade unions focusing on specific examples of collective agreements and the status of basic trade union organization KOVO. The third chapter is devoted to financial aspects and it is focused on specific posts posting of basic organization. The contents of the fourth chapter are tax specifics of trade unions example, including processing of income tax.