Další formáty:
BibTeX
LaTeX
RIS
@article{1712776, author = {Nevečeřalová, Nikol}, article_location = {Gdańsk}, article_number = {4}, doi = {http://dx.doi.org/10.4467/22996834FLR.20.020.13092}, keywords = {tax law; public benefit taxpayer; budget; non-governmental organization}, language = {eng}, issn = {2299-6834}, journal = {Financial law review}, title = {Financing of a Non-governmental Non-profit Organization from the State Budget}, url = {https://www.ejournals.eu/FLR/2020/Issue-4/art/17988/}, volume = {20}, year = {2020} }
TY - JOUR ID - 1712776 AU - Nevečeřalová, Nikol PY - 2020 TI - Financing of a Non-governmental Non-profit Organization from the State Budget JF - Financial law review VL - 20 IS - 4 SP - 53-63 EP - 53-63 PB - Jagiellonian University Press SN - 22996834 KW - tax law KW - public benefit taxpayer KW - budget KW - non-governmental organization UR - https://www.ejournals.eu/FLR/2020/Issue-4/art/17988/ N2 - This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic. ER -
NEVEČEŘALOVÁ, Nikol. Financing of a Non-governmental Non-profit Organization from the State Budget. \textit{Financial law review}. Gda\'nsk: Jagiellonian University Press, 2020, roč.~20, č.~4, s.~53-63. ISSN~2299-6834. Dostupné z: https://dx.doi.org/10.4467/22996834FLR.20.020.13092.
|