Role klíčování nákladů ve zdanění veřejně prospěšného poplatníka

This diploma thesis deals with the importance of cost allocation for public benefit taxpayers and its impact on the determination of corporate income tax. The aim of the thesis is to assess whether a more detailed allocation of costs between main and secondary activities leads to different tax results, or whether in some cases it rather represents an administratively demanding procedure with limited practical benefit. The theoretical part defines the concept of a public benefit taxpayer, outlines the basic rules of its taxation and discusses the issue of cost allocation. The practical part is based on two model examples prepared from real accounting data and compares different approaches to cost allocation in an association. It also includes a comparison with a situation in which the association would be assessed as a public benefit taxpayer subject to a broad tax base. The results show that the importance of cost allocation is not the same in all cases and that its benefit must also be assessed in relation to the administrative burden connected with this procedure.