To be or not to be a taxpayer? - That is the question of Czech NPOs
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| Year of publication | 2010 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
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| Description | The public sector usually disposes of many financial tools to support the non-profit sector. In the Czech Republic public funding of non-profit organizations is carried out in two ways: directly where money flows from the public budget to nonprofit organizations, and indirectly where running of an enterprise is facilitated indirectly or where philanthropic behaviour of individuals and enterprises towards non-profit organizations is made tax advantageous. The main goal of the contribution is find out advantage and disadvantage of these approaches in application and practical level. Our answers will be based on the content analysis of the Czech legislative and theoretical configuration of the Czech tax and endowment system and statistic analysis of tax relief and public subsidies data. |
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