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Lecturer(s)
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Papoušková Zdenka, JUDr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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1. Introduction id study, basic institutes - non profit sector, non profit organisation, tax system of the Czech republic (lecture) 2. Principles of accounting and tax of income for non profit organisations (lecture), tax return - tax of income (seminar) 3. Tax of inheritance and tax of gift (lecture), sponsor´s contribution and contract of gift in practice (seminar) 4. Real estate transfer tax, road tax and real estate tax (lecture), taxation of non profit organisations - examples I. (seminar) 5. Indicrect taxes and non profit sector (lecture), taxation of non profit organisations - examples II. (seminar) 6. Taxation of non profit organisations in chosen foreign countries (lecture), repeating (seminar)
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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This course Tax Regime of the Non-Profit Sector aims to broaden students' knowledge of the functioning, financing, and taxation of non-profit organizations as specific entities in the Czech Republic. The focus is on basic concepts in the area of legal regulation and the functioning of typical non-profit organizations in the Czech Republic and abroad, the principles of their financing, and the advantages of their taxation compared to commercial corporations, etc. The course is taught in such a way that students can try out and apply the material covered in practical situations and examples. Students will expand their knowledge, which they can apply to their bachelor's degree with a focus on financial law.
Students will gain theoretical knowledge about the functioning, financing, and taxation of non-profit organizations in the Czech Republic and abroad, while also applying theory to practical examples.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Seminar Work
- active participation in classes (50%), - completion of practical cases and examples, - successful completion of colloquiums.
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Recommended literature
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Aktuální znění daňových zákonů.
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Hudcová, Z. (2007). Aktuální otázky neziskového sektoru. Olomouc.
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Hudcová, Z. (2007). Daňový režim neziskových organizací v ČR a ve vybraných zemích EU. Olomouc.
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