J 2020

Financing of a Non-governmental Non-profit Organization from the State Budget

NEVEČEŘALOVÁ, Nikol

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

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Poland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14220/20:00120883

Organization unit

Faculty of Law

DOI

Keywords in English

tax law; public benefit taxpayer; budget; non-governmental organization

Tags

Tags

International impact, Reviewed
Změněno: 1/4/2022 11:19, Mgr. Petra Georgala

Abstract

V originále

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.