THE IMPACTS OF THE TAX BURDEN ON PAYERS OF VALUE ADDED TAX IN THE NON-PROFIT SETCOR

被引：0
|
作者：
Strzelecka, Michaela [1 ]
Janouskova, Jana [1 ]
机构：
[1] Slezska Univ, Opave, Czech Republic
来源：
HRADECKE EKONOMICKE DNY 2015, ROC 5(3) | 2015年 / 5卷
关键词：
non-profit sector; semi-budgetary organization; value added tax; coefficient;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The paper is focused on the issue of application of value added tax in semi-budgetary organisations. The main characteristic of those subjects is that they were not established for the purpose of business, but in the view of tax legislation are generally taxable entities. Because of the set of their performed activities they can found themselves in the role of a payer of value added tax. This article aims to analyze and then evaluate the impact of existing legislation of the value added tax law on their overall economic activities. The object of the analysis is the institution of the right to deduct input tax and the system of its two-stage reduction.
引用
收藏
页码：137 / 144
页数：8
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