Usefulness of Tax Assignation for the Czech Tax System: The
Direction of Debates on Introducing

D 2016

Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing

HLADKÁ, Marie a Vladimír HYÁNEK

Základní údaje

Originální název

Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing

Autoři

HLADKÁ, Marie a Vladimír HYÁNEK

Vydání

Brno, Current Trends in Public Sector Research. Proceedings of the 20th International Conference, od s. 122-130, 9 s. 2016

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Označené pro přenos do RIV

Ano

Kód RIV

RIV/00216224:14560/16:00087789

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8082-9

ISSN

UT WoS

000379382400015

Klíčová slova anglicky

Gift; Non-profit organization; Tax assignation; Tax designation scheme;

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 27. 4. 2017 14:43, Mgr. Kateřina Oleksíková, Ph.D.

Anotace

V originále

The Czech Republic is the only country of the Visegrad Four that still does not apply the percentage tax designation scheme as one of the forms of financing of the non-profit sector. The mechanism has been discussed in the Czech Republic for years, however the idea has not been put to practice yet. A number of these discussions was approached as seeking a vision for the future while in other cases the discussions shifted to the political level or studies were drawn up on introducing the mechanism to the Czech legislation. The authors present the direction and development of debates on introducing percentage tax designation scheme in the Czech Republic, introduce arguments presented for and against the percentage tax designation scheme and estimate impact of the introduction in the Czech Republic. The aim of the paper is to confirm or refute the usefulness of tax assignation for the Czech tax system.

Návaznosti

GA14-06856S, projekt VaV

Název: Vliv veřejných financí na strukturu zdrojů a produkci neziskových institucí

Investor: Grantová agentura ČR, Vliv veřejných financí na strukturu zdrojů a produkci neziskových institucí

Citovat

HLADKÁ, Marie a Vladimír HYÁNEK. Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing. In Dagmar Špalková, Lenka Matějová. Current Trends in Public Sector Research. Proceedings of the 20th International Conference. Brno: Masarykova univerzita, 2016, s. 122-130. ISBN 978-80-210-8082-9.

@inproceedings{1332715,
   author = {Hladká, Marie and Hyánek, Vladimír},
   address = {Brno},
   booktitle = {Current Trends in Public Sector Research. Proceedings of the 20th International Conference},
   editor = {Dagmar Špalková, Lenka Matějová},
   keywords = {Gift; Non-profit organization; Tax assignation; Tax designation scheme;},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8082-9},
   pages = {122-130},
   publisher = {Masarykova univerzita},
   title = {Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing},
   year = {2016}
}

TY  - CONF
ID  - 1332715
AU  - Hladká, Marie - Hyánek, Vladimír
PY  - 2016
TI  - Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021080829
KW  - Gift
KW  - Non-profit organization
KW  - Tax assignation
KW  - Tax designation scheme;
N2  - The Czech Republic is the only country of the Visegrad Four that still does not apply the percentage tax designation scheme as one of the forms of financing of the non-profit sector. The mechanism has been discussed in the Czech Republic for years, however the idea has not been put to practice yet. A number of these discussions was approached as seeking a vision for the future while in other cases the discussions shifted to the political level or studies were drawn up on introducing the mechanism to the Czech legislation. The authors present the direction and development of debates on introducing percentage tax designation scheme in the Czech Republic, introduce arguments presented for and against the percentage tax designation scheme and estimate impact of the introduction in the Czech Republic. The aim of the paper is to confirm or refute the usefulness of tax assignation for the Czech tax system.
ER  -

HLADKÁ, Marie a Vladimír HYÁNEK. Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing. In Dagmar Špalková, Lenka Matějová. \textit{Current Trends in Public Sector Research. Proceedings of the 20th International Conference}. Brno: Masarykova univerzita, 2016, s.~122-130. ISBN~978-80-210-8082-9.

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