ALTRUISTIC BEHAVIOUR OF INDIVIDUALS IN THE CONTEXT OF THE TAX STIMULUS IN THE CZECH REPUBLIC

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F18%3A00011047" target="_blank" >RIV/47813059:19520/18:00011047 - 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

ALTRUISTIC BEHAVIOUR OF INDIVIDUALS IN THE CONTEXT OF THE TAX STIMULUS IN THE CZECH REPUBLIC

Original language description

In most countries, tax systems encourage entities to fund the non-profit sector and make use of different tax approaches. The article explores the relationship of individuals to the donation in the Czech Republic and is looking for attributes that affect their willingness to make financial donations to the needy. Methodically the research in part relies on the evaluation of secondary statistical data of the Financial Administration of the Czech Republic and the primary research, which took place in the form of a survey in 2016. Using statistical tools the anticipated dependencies of donations provided on the amount of the income of individuals, their age and education are explored. Existing tax credits are a positive aspect in the tax law, but as it resulted from the research the possibility of deducting the donation, as the non-taxable part of the tax is inadequate, and does not have a strong incentive effect for taxpayers.

Czech name

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Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Civil Szemle

ISSN

1786-3341

e-ISSN

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Volume of the periodical

Neuveden

Issue of the periodical within the volume

14

Country of publishing house

HU - HUNGARY

Number of pages

23

Pages from-to

71-94

UT code for WoS article

000438481100005

EID of the result in the Scopus database

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