Zobrazit minimální záznam

dc.contributor.authorOtavová, Milena
dc.date.accessioned2022-01-25T01:02:13Z
dc.date.available2022-01-25T01:02:13Z
dc.date.issued2017
dc.identifier43912500
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1460
dc.description.abstractTax assignations give tax-paying citizens an opportunity to make decisions about a portion of their income tax paid and determine its recipient. Tax assignations are an additional source of income for non-governmental non-profit organizations. The Czech Republic has not introduced them yet, however, the other Visegrád Group countries have embodied this concept in their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current tax system of the Czech Republic. The influence of the possible introduction of tax assignations is being investigated in connection with the amount of government subsidies and in relation to motivation for philanthropic giving. In this context, the paper presents current conditions for the introduction of tax assignations. It also discusses the pros and cons of tax assignations that may serve as main arguments for or against the introduction of tax assignations in the Czech Republic. The focus of this paper is on the application of tax assignations in Slovakia as Slovakia with its historical development and structure is very close to the Czech Republic. If tax assignations are introduced in the Czech Republic, a similar development can be expected. Analysis of statistical data for Slovakia was used to explore whether tax assignations affected the amount of transfers to non-governmental organizations and whether tax assignations could be a good additional source of funding for non-profit organizations in the Czech Republic.en
dc.format319-326
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://acta.mendelu.cz/media/pdf/actaun_2017065010319.pdf
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectDonationsen
dc.subjectGiftsen
dc.subjectIncome taxen
dc.subjectNon-profit organizationen
dc.subjectNon-profit sectoren
dc.subjectTax assignationsen
dc.titleInfluence of the Introduction of Tax Assignations on the Amount of Donations and Subsidiesen
dc.typeJ_ČLÁNEK
dc.date.updated2022-01-25T01:02:13Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201765010319
local.identifier.scopus2-s2.0-85015900251
local.number1
local.volume65
local.identifier.obd43912500
local.identifier.e-issn2464-8310
dc.identifier.orcidOtavová, Milena 0000-0003-2481-479X
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
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