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@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.
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