Zdanění příjmů neziskové organizace v ČR

The subject of this bachelor thesis is "Taxation of income of non-profit organisation in the Czech Republic". The primary goal of my thesis is to point out differences occurring in tax liability of a non-profit organisation by a varied understanding of the Income Tax Law, which can have an effect on taxation of income from the main2 activity. The Income Tax Law is not precise on taxation of non-profit organisations and they can therefore interpret the Income Tax Law differently. Several variants of interpretation of the Income Tax Law will be created. For calculating tax liability, data will be taken from accounting, economic rules, statutes and a tax return of the non-profit organisation Junak - svaz skautu a skautek CR. According to the final comparison of all results of interpretation variants, it is possible to state that the taxation of non-profit organisations is very complicated and different interpretations of the Income Tax Law have an influence on the amount of tax liability. I recommend to specify the Income Tax Law more and to set strict rules for taxation of non-profit organisations.