Zhodnocení rozsahu daňové podpory vybraného spolku

The bachelor thesis examines the system of tax support for public benefit taxpayers, focusing on a specific association. The primary objective of the work is to evaluate the scope and effectiveness of the tax reliefs utilized during the 2019–2024 period. The theoretical part defines the status of public benefit taxpayers within the tax system and establishes the concepts of effective tax rate and tax expenditures. Based on corrected data from tax returns and financial statements, the practical part calculates the actual tax burden and savings. The thesis also identified administrative errors in the original tax records and creating corrected model demonstrating tax optimization possibilities. It was found that the most significant tax relief is the application of the tax base deduction under Section 20, Paragraph 7 of the Income Tax Act, which has a substantial impact on the association's tax liability. This allows the association to reinvest the saved funds into its primary public benefit activities. A disadvantage remains the administrative burden directly related to the processing of tax records.