Would be appropriate to introduce a tax assignation in the Czech Republic?

被引：4

作者：

Otavova, Milena ^{[1
]}

Solilova, Veronika ^{[1
]}

Grasgruber, Milos ^{[1
]}

机构：

[1] Mendel Univ Brno, Fac Business & Econ, Dept Accounting & Taxes, Brno 61300, Czech Republic

来源：

17TH INTERNATIONAL CONFERENCE ENTERPRISE AND COMPETITIVE ENVIRONMENT 2014 | 2014年 / 12卷

关键词：

Non-profit organization; tax assignation; gift; income tax; non-profit sector;

D O I：

10.1016/S2212-5671(14)00372-4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In the Czech Republic, tax assignation is not in place unlike in other countries. The aim of the paper is to confirm or refute the usefulness of the tax assignation for the Czech tax system. There are mentioned pros and cons of the tax assignation; different model cases, which analyses and quantifies the impacts on the taxpayer, the state budget and non-profit organizations; and necessary conditions with respect to elimination of the risk of abuse of these funds. In conclusion, there are made recommendations for the Czech tax system with respect of the tax assignation. (C) 2014 Elsevier B.V.

引用

页码：498 / 507

页数：10

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