Disproportion in Application of Book and Tax Depreciation of Municipal Semi-Budgetary Organizations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F17%3A00010814" target="_blank" >RIV/47813059:19520/17:00010814 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Disproportion in Application of Book and Tax Depreciation of Municipal Semi-Budgetary Organizations
Original language description
Semi-budgetary organizations represent a specific legal form used by the state and municipalities to ensure welfare services to citizens. These organizations mainly manage the assets passed to them by their founder. The article aims to highlight the disproportion between the obligation of municipal semi-budgetary organizations to use book depreciation for profit and the prohibition of the application of tax deductions for determining the tax base. On the example of hospitals founded by the Moravian-Silesian Region authors show the crucial financial impact of discriminatory legislation on the economy of municipal semi-budgetary organizations. There are introduced some "alternative" ways of solving the situation described in the article. The paper is based primarily on analysis of existing and new proposed legislation in the Czech Republic. Theoretical knowledge from literature review was used for arguments to propose solutions. It is based primarily (but not only) on own experience and knowledge of authors.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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