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DC poleHodnotaJazyk
dc.contributor.authorOtavová, Milena
dc.contributor.authorSemerád, Pavel
dc.contributor.authorMaják, Matěj
dc.contributor.authorGláserová, Jana
dc.date.accessioned2022-02-25T08:18:03Z
dc.date.available2022-02-25T08:18:03Z
dc.date.issued2021
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2021, roč. 11, č. 2, s. 3-15.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://hdl.handle.net/11025/46997
dc.format13 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.rights© Západočeská univerzita v Plznics
dc.subjectdarycs
dc.subjectdaň z příjmucs
dc.subjectnezisková organizacecs
dc.subjectzdaněnícs
dc.subjectdaňové asignacecs
dc.subjectdárkové předmětycs
dc.titleTaxation of non-profit organizations and tax assignments in the Visegrad countriesen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedThe 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.en
dc.subject.translateddonationsen
dc.subject.translatedincome taxen
dc.subject.translatednon-profit organizationen
dc.subject.translatedtaxationen
dc.subject.translatedtax assignationsen
dc.subject.translatedgiftsen
dc.identifier.doihttps://www.doi.org/10.24132/jbt.2021.11.3.3_15
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 3 (2021)
Číslo 3 (2021)

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Použijte tento identifikátor k citaci nebo jako odkaz na tento záznam: http://hdl.handle.net/11025/46997

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Trendy v podnikání
  5. 2021
  6. Číslo 3 (2021)