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Účetní a daňové aspekty vícezdrojového financování obecně prospěšné společnosti / The multi-source financing of the Public service company - accounting and tax aspects

The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these resources. The conclusion of the thesis is focused on the evaluation of the current status of selected NGOs and supplemented with suggestions for improvement.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:360318
Date January 2017
CreatorsŠanderová, Zdeňka
ContributorsZouhar, Tomáš, Ištvánfyová, Jana
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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