- Tytuł:
- Financing of a Non-governmental Non-profit Organization from the State Budget
- Autorzy:
- Nevečeřalová, Nikol
- Powiązania:
- https://bibliotekanauki.pl/articles/1368166.pdf
- Data publikacji:
- 2020-11-16
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
tax
law
public benefit taxpayer
budget
non-governmental organization. - Opis:
- 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.
- Źródło:
-
Financial Law Review; 2020, 20, 4; 53-63
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł