Název:	Taxation of non-profit organizations and tax assignments in the Visegrad countries
Autoři:	Otavová, Milena Semerád, Pavel Maják, Matěj Gláserová, Jana
Citace zdrojového dokumentu:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2021, roč. 11, č. 2, s. 3-15.
Datum vydání:	2021
Nakladatel:	Západočeská univerzita v Plzni
Typ dokumentu:	článek article
URI:	http://hdl.handle.net/11025/46997
ISSN:	1805-0603
Klíčová slova:	dary;daň z příjmu;nezisková organizace;zdanění;daňové asignace;dárkové předměty
Klíčová slova v dalším jazyce:	donations;income tax;non-profit organization;taxation;tax assignations;gifts
Abstrakt v dalším jazyce:	The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper. The issue of taxation is discussed with the aim of proposing changes and recommendations and reducing administrative costs of non-profit organizations in the Czech Republic. In the area of financing, the issue of tax assignations as one of the options of state financial support for the non-profit sector is explored. They are not introduced in the Czech Republic, however, in the other countries of the Visegrad countries this institution is already incorporated into 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 Czech tax system. The impacts of the introduction of tax assignations are identified on the basis of comparison of tax models. Analysis of statistical data was used to explore whether tax assignations affected the amount of transfers to non- governmental organizations and whether tax assignations could be an additional source of funding for non-profit organizations in the Czech Republic.
Práva:	© Západočeská univerzita v Plzni
Vyskytuje se v kolekcích:	Číslo 3 (2021) Číslo 3 (2021)

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