Browsing by Author "Pražáková, Marie"
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- ItemObecně prospěšná společnost z pohledu účetnictví a daní v podmínkách ČR(Technická Univerzita v Liberci, 2010) Pražáková, Marie; Černíková, MartinaThis thesis is about problems of not-for-profit organizations, mainly about region of accounting and taxes. The aim was to show the neccesity to simplfy administration by present law worl analysis in not-for-profit region, and introduce some advantage that can conduce to supporting not-for-profit sector that is one of important parts in modem society. As a studying subject was chosen concrete not-for-profit organization Home care and Health service Mimoň, that provides services for socially disadvantaged persons and helps them to have their daily lives in natural home background. In the text are sources of legislative relating to registration region, organizational structure, economy, accounting,and taxation of not-for-profit organizations in the Czech Republick. The main part of the thesis describes economy and taxation of chosen not-for-profit organization. In conclusion was made law worl analysis in not-for-profit region by listing specific provisions for not-for-profit organizations according to legal rules. There are formulated recommendations to reduce problems in separate monitoring revenue and costs for assessing corporate profits tax purposes.