PHILANTHROPY IN TERMS OF TAX POLICY IN THE CZECH REPUBLIC

被引：0

作者：

Janouskova, Jana ^{[1
]}

机构：

[1] Silesian Univ Opava, Sch Business Adm Karvina, Univ Nam 1934-3, Karvina 73340, Czech Republic

来源：

FINANCE AND PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE | 2015年

关键词：

non-profit sector; tax policy; income tax; donation; tax deductions;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Funding non-profit sector is a current issue in the Czech Republic, because the non-profit sector plays an irreplaceable role in the economy. It fulfills a number of tasks in the areas of public interest such as social, cultural, environmental, educational, sports, etc., where the main goal is not to make a profit, but the public benefit. The aim of the paper is to show support for philanthropy with the help of government fiscal instruments and explain the process of how these options are used by taxpayers.

引用

页码：510 / 521

页数：12