Daňová kontrola u nestátních neziskových organizací

Abstract

The disertation deals with the analysis executed control operations for the period from 2009 to 2013, selected territorial tax office for selected non-governmental organizations - foundations and endowment funds, civic associations and political parties. The aim of the work is analysis of selected undertaken control operations. Then, based on the findings highlight the fundamental problems which are selected nongovernmental organizations face, and recommendations to correct accounting procedures and prepare tax returns. The second objective is the recommendation for the tax administrator on what to look for when performing its supervisory activities. The analysis of carried out control operations shows that the selected entity committed most errors in bad bookkeeping - undistributed income from main and secondary activities, quantifying tax losses of the main activities, erroneous claim the deduction on value added tax. Nonprofits should take advantage of experienced accountants and tax advisors to avoid repeatedly making mistakes and subsequently sanctioned by the tax administrator. The tax authority should not focus only on the tax audit of the company as non-profit organizations also have their share on cutting taxes.