Analýza teoretických a praktických aspektů nestátních neziskových organizací v účetnictví a daních

Abstract

In her diploma thesis, the author analyzed the issue of legal regulation of non-governmental non-profit organizations from the perspective of their separate laws, with a focus on the issues of bookkeeping and setting the income tax base and value added tax in the context of non-governmental non-profit organizations. First, the author dealt with the legal basis of each non-governmental non-profit organization independently with regard to the conditions of their formation, demise, business, management, etc. The outcome of this analysis is a comparison of all legal forms of non-governmental non-profit organizations in a clear table. Subsequently, the author dealt with the issue of accounting in non-governmental non-profit organizations, especially accounting for specific cases in non-governmental non-profit organizations that include separate management of main and other activities, fundings, provisions, accruals and more. Last but not least, the author focused on analyzing the issue of income tax, especially on determining the correct tax base for individual non-governmental organizations, along with the linking of accounting to the compilation of income tax returns. Finally, the author also paid attention to the value added tax and its influence on the non-governmental non-profit organization. The author defines the basic concepts of this tax and, above all, focused on problem areas of value added tax from the perspective of non-governmental non-profit organizations.