Financing of a Non-governmental Non-profit Organization from the State Budget
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00120883" target="_blank" >RIV/00216224:14220/20:00120883 - isvavai.cz</a>
Result on the web
<a href="https://www.ejournals.eu/FLR/2020/Issue-4/art/17988/" target="_blank" >https://www.ejournals.eu/FLR/2020/Issue-4/art/17988/</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4467/22996834FLR.20.020.13092" target="_blank" >10.4467/22996834FLR.20.020.13092</a>
Alternative languages
Result language
angličtina
Original language name
Financing of a Non-governmental Non-profit Organization from the State Budget
Original language description
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.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Financial law review
ISSN
2299-6834
e-ISSN
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Volume of the periodical
20
Issue of the periodical within the volume
4
Country of publishing house
PL - POLAND
Number of pages
11
Pages from-to
53-63
UT code for WoS article
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EID of the result in the Scopus database
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