Rating of fulfillment of statutory duties by elementary school which arise from tax procedure

This bachelor thesis focuses on the taxation of allowance organizations established for basic education. I deal with the basic education system and its legislation. I also deal with allowance organizations established by municipal authorities and their financing, budgets and funds. I examined tax returns of concrete elementary school and then I compared these tax returns with actual tax legislation in my bachelor thesis. I found out that the application of tax rules is very difficult in the case of elementary school due to its main and collateral activity. There are some imperfections in tax returns of the elementary school. These imperfections are caused by misapplication of tax legislation