Daňová strategie veřejně prospěšného poplatníka

This master’s thesis examines the tax implications of the application of corporate income tax and value added tax to a public benefit taxpayer under Czech law. Its aim is to assess how the application of these tax regimes is reflected in the tax burden of a public benefit taxpayer, based on a case study of a selected registered association. The thesis first outlines the theoretical and empirical foundations of the taxation of non-profit organisations and subsequently addresses the legal regulation of corporate income tax and value added tax relevant to public benefit taxpayers. In the practical part, the case study is used to model selected variants of the delineation and classification of the association’s activities and the arrangement of its accounting records for the purposes of tax assessment. The contribution of the thesis lies in evaluating the impact of both tax regimes on the tax burden of a public benefit taxpayer, in assessing their influence on the choice of tax strategy, and in formulating conclusions applicable in practice.