Komparace zdanění příjmů neziskových organizací v Evropě

The main aim of this bachelor thesis is to compare income taxation of non-governmental non-profit organizations in the selected countries of Europe – in the Czech Republic, Sweden, Great Britain and Spain. In bachelor thesis there are described the principles of income taxation of non-profit organizations in the selected countries. The conditions that non-profit organizations must meet in order to obtain a tax advantage, what types of income are exempt when the conditions are met, and which are subject to tax. In all countries, which were compared, income from the main activity is exempt, but the exemption differs for income from secondary activities. At the end of the bachelor thesis, I compared selected conditions for obtaining a tax advantage and selected principles of taxation. The first, tax rates are compared and whether the rates are the same for non-profit organizations and for other legal entities. Another comparison concerns the condition that non-profit organizations must support the "general" public. Subsequently, the activities that a non-profit organization can engage in in order to obtain a tax advantage were compared, and lastly, the possibility of doing business as a secondary activity and the possibility of exempting income from business were compared. Then a model non-profit organization is created, whose income is subsequently taxed according to tax legislation in individual countries. The example shows that the largest tax benefits have non-profit organizations in Spain, then in the United Kingdom and then in the Czech Republic. The biggest burden on non-profit organizations is in Sweden.