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Možnosti financování občanského sdružení s ohledem na účetní a daňové dopady

This diploma thesis deals with the possibilities of financing civic associations and their accounting and tax implications. The theoretical part deals with the general characteristics of non-profit organizations then thesis deals with civic associations, their taxation and accounting. The following chapter deals with the sources of financing of civic associations and their capture in accounting and also there is mentioned the issue of fundraising. Own work is mainly devoted to the analysis of a funding specific civic association and subsequently evaluating the current funding with recommendations to raise additional funds. On model example is calculated the tax liability and are demonstrated impacts of the recommended changes in funding the civic association. The work also includes a short survey on the financing of civic associations.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:190045
Date January 2015
CreatorsVinklárová, Jaroslava
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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