Financing of a Non-governmental Non-profit Organization from the State Budget

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Financing of a Non-governmental Non-profit Organization from the State Budget

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Financing of a Non-governmental Non-profit Organization from the State Budget

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Financial law review

ISSN

2299-6834

e-ISSN

—

Svazek periodika

20

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

11

Strana od-do

53-63

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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