Daňové a účetní aspekty spolků

Polzer, M. Taxation and accounting aspects of societies. Diploma thesis. Brno. Mendel University in Brno, 2018. The diploma thesis examines the application of value added tax to societies, that are taxable persons, but they did not exceed the turnover for compulsory registration. For selected societies is considered voluntary registration with two pricing methods of provided goods and services and is assessed their impact on the economic result. The diploma thesis deals also with the transition of simple accounting to double-entry, which is the consequence of voluntary registration for value added tax. For the transition to double-entry accounting also examines the impact on corporation income tax. The diploma thesis also examines the electronic registration of sales and its influence on the economic of the societies. On the base of the results are set conclusions and recommendations for societies.