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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50202 - Applied Economics, Econometrics

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Current Trends in Public Sector Research

ISBN

978-80-210-8448-3

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

193-201

Název nakladatele

Masarykova Univerzita Brno

Místo vydání

Brno

Místo konání akce

Brno Šlapanice

Datum konání akce

19. 1. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000402427100024