NEVEČEŘALOVÁ, Nikol. Financing of a Non-governmental Non-profit Organization from the State Budget. Financial law review. Gdańsk: Jagiellonian University Press, 2020, vol. 20, No 4, p. 53-63. ISSN 2299-6834. Available from: https://dx.doi.org/10.4467/22996834FLR.20.020.13092.
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Basic information
Original name Financing of a Non-governmental Non-profit Organization from the State Budget
Authors NEVEČEŘALOVÁ, Nikol (203 Czech Republic, guarantor, belonging to the institution).
Edition Financial law review, Gdańsk, Jagiellonian University Press, 2020, 2299-6834.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Poland
Confidentiality degree is not subject to a state or trade secret
WWW Open access časopisu
RIV identification code RIV/00216224:14220/20:00120883
Organization unit Faculty of Law
Doi http://dx.doi.org/10.4467/22996834FLR.20.020.13092
Keywords in English tax law; public benefit taxpayer; budget; non-governmental organization
Tags rivok
Tags International impact, Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 1/4/2022 11:19.
Abstract
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.
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