Would be appropriate to introduce a tax assignation in the Czech Republic?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00232423" target="_blank" >RIV/62156489:43110/14:00232423 - 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
Would be appropriate to introduce a tax assignation in the Czech Republic?
Original language description
In the Czech Republic, tax assignation is not in place unlike in other countries. The aim of the paper is to confirm or refute the usefulness of the tax assignation for the Czech tax system. There are mentioned pros and cons of the tax assignation; different model cases, which analyses and quantifies the impacts on the taxpayer, the state budget and non-profit organizations; and necessary conditions with respect to elimination of the risk of abuse of these funds. In conclusion, there are made recommendations for the Czech tax system with respect of the tax assignation.
Czech name
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Czech description
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Project
<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
17th International Conference Enterprise And Competitive Environment 2014
ISBN
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ISSN
2212-5671
e-ISSN
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Number of pages
10
Pages from-to
498-507
Publisher name
Elsevier Science Bv
Place of publication
Amsterdam, Netherlands
Event location
Brno, CZECH REPUBLIC
Event date
Mar 6, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
345439100059

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