Comparative analysis of the taxation of foundations in the Czech Republic and in Poland

The main goal of this thesis is to compare the taxation of income of foundations in the Czech Republic and in Poland and to find out, where the tax is higher. The first part of this thesis is about the main differences between foundations in the Czech Republic and in Poland. This differences are connected with the Czech law of foundations and endowment funds and Polish law of foundations. In the second part is a detailed description of taxation of foundations' income. The last part shows a model o a fictional foundation and how to count income tax according to the Czech and Polish law