|
Lecturer(s)
|
-
Papoušková Zdenka, JUDr. Ph.D.
-
Melotíková Petra, Mgr. Ph.D.
|
|
Course content
|
Topics for teaching: - basics of how non-profit organizations work in the Czech Republic and abroad - types, legal regulations, differences from commercial corporations, - financing options for non-profit organizations - private and public sources, - principles of taxation of non-profit organizations in the Czech Republic and abroad and differences from the tax regime for commercial corporations.
|
|
Learning activities and teaching methods
|
|
Monologic Lecture(Interpretation, Training)
|
|
Learning outcomes
|
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.
|
|
Prerequisites
|
Completion of this course is not conditional upon completion of some other courses.
|
|
Assessment methods and criteria
|
Written exam
- active participation in classes (50%), - completion of practical cases and examples, - successful completion of colloquiums.
|
|
Recommended literature
|
-
Aktuální znění daňových zákonů.
-
Hudcová, Z. (2007). Aktuální otázky neziskového sektoru. Olomouc.
-
Hudcová, Z. (2007). Daňový režim neziskových organizací v ČR a ve vybraných zemích EU. Olomouc.
|