Doplňková činnost divadel

This thesis deals with additional theatre activities. I define the term ?additional activities? in the context of Czech laws in effect in the first part of the paper. Laws regulating all possible legal forms of theatre companies and their duties in differentiating and separate accounting of addition...

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Bibliographic Details
Main Author: Janková, Markéta
Other Authors: Svobodová, Doubravka
Format: Dissertation
Language:Czech
Published: Akademie múzických umění v Praze. Divadelní fakulta AMU. Knihovna 2007
Online Access:http://www.nusl.cz/ntk/nusl-78142
Description
Summary:This thesis deals with additional theatre activities. I define the term ?additional activities? in the context of Czech laws in effect in the first part of the paper. Laws regulating all possible legal forms of theatre companies and their duties in differentiating and separate accounting of additional activities are especially brought to readers? attention. In the next two parts of the paper I examine tax laws (income tax law and value added tax law in particular) and trade law, which are closely related to additional activities. Ways of applying additional activities in practice in chosen theatres are described further. In these chapters I don?t limit myself to side activities run by nonprofit companies by law. I also notice similar activities of theatres operated like commercial enterprises. I analyze and summarize information raised in investigated theatres and point out main imperfections of legal system on final pages.