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@proceedings{902199,
author = {Prouzová, Zuzana and Škarabelová, Simona and Šinkyříková, Tereza},
booktitle = {FACING CRISES: CHALLENGES AND OPPORTUNITIES CONFRONTING THE THIRD SECTOR AND CIVIL SOCIETY},
keywords = {non-profit sector; public funding; tax advantageous},
language = {eng},
title = {To be or not to be a taxpayer? - That is the question of Czech NPOs},
year = {2010}
}
TY - CONF
ID - 902199
AU - Prouzová, Zuzana - Škarabelová, Simona - Šinkyříková, Tereza
PY - 2010
TI - To be or not to be a taxpayer? - That is the question of Czech NPOs
KW - non-profit sector
KW - public funding
KW - tax advantageous
N2 - The public sector usually disposes of many financial tools to support the non-profit sector. In the Czech Republic public funding of non-profit organizations is carried out in two ways: directly where money flows from the public budget to nonprofit organizations, and indirectly where running of an enterprise is facilitated indirectly or where philanthropic behaviour of individuals and enterprises towards non-profit organizations is made tax advantageous. The main goal of the contribution is find out advantage and disadvantage of these approaches in application and practical level. Our answers will be based on the content analysis of the Czech legislative and theoretical configuration of the Czech tax and endowment system and statistic analysis of tax relief and public subsidies data.
ER -
PROUZOVÁ, Zuzana, Simona ŠKARABELOVÁ a Tereza ŠINKYŘÍKOVÁ. To be or not to be a taxpayer? - That is the question of Czech NPOs. In \textit{FACING CRISES: CHALLENGES AND OPPORTUNITIES CONFRONTING THE THIRD SECTOR AND CIVIL SOCIETY}. 2010.
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