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This diploma thesis deals with taxation, accounting and financing of non-profit organizations. The introduction describes the legal aspects of these organizations, focusing on the changes caused by the new civil code. The taxation and accounting is also focused on the changes caused by amendments to laws. The thesis responds to the current topic in society. It means the transparency of non-profit organizations. The effects of brand reliability of the specific organization are investigated and values of selected indicators of financial analysis for this organization are calculated. One of the goals of the thesis is to determine the conditions for the possible introduction of tax assignations in the Czech Republic. The formulation of these conditions follows three different situations of implementation of tax assignations. The impacts of these situations on the stakeholders are financially quantified, assessed and compared each other. Suggestions and recommendations are submitted in the conclusion to help the function of non-profit organizations. |
