Economy of the Theatre Operation 1

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Subject guarantor

Jaroslava SOUČKOVÁ

Name of lecturer(s)

Jaroslava SOUČKOVÁ

Learning outcomes of the course unit

Student acquire knowledge about all typs of non-profit organizations in the cultural sphere focusing on theatre.

Mode of study

Classroom study during which upon the presentation of a given topic follows moderated discussion.

Prerequisites and co-requisites

Completed Winter and Summer semester exams in the first year.

Course contents

1. Non-profit organizations in general.
2. Establisment and liquidation of donation organizations.
3. Establisment and liquidation of general donation associations.
4. Establisment and liquidation of general benefit societies.
5. Main and supplementary activities in non-profit organizations.
6. Income tax liabilities of non-profit organizations.
7. VAT in non-profit organizations.
8. Employment and artistic agreements.
9. Property, employment and artist/guest insurance.

Recommended or required reading

Budget Rules Regulations

Civil Code

General For Profit Corporation Regulations

Income Tax Regulations

VAT Regulations

The Labor Code

Government Mandates on Employee Income in Pulblic Services and Administration

Government Mandates on Minimum Wage and the lowest guaranteed wage

The Employment Code

Assessment methods and criteria

Requirements for successful passing of the course:

• participation in moderated discussions during the entire semester,
• class attendance (min. 70%).

Overall Course grading:

• 20% class participation,
• 80% oral exam.

Schedule for winter semester 2018/2019:

• Week view
• List

Schedule for summer semester 2018/2019:

The schedule has not yet been prepared

The subject is a part of the following study plans

• Arts Management (B.A.) (required subject)