Komparace podmínek nestátních neziskových organizací v České republice a ve Slovenské republice z právního, účetního a daňového pohledu

Abstract

The aim of this thesis is the comparison of non-governmental and non-profit organizations in the Czech and Slovak Republics. The second chapter describes trade arrangements, accounting and tax issues of non-governmental and non-profit organizations in the Czech Republic. The third chapter deals with the operating conditions of non-governmental and non-profit organizations in the Slovak Republic. The fourth chapter is the practical part of this work. The facts found in previous chapters are compared here and differences are shown on practical examples. In conclusion, the work compares in which of the assessed states non-governmental and non-profit organizations have more favourable conditions.