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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Civil Szemle

ISSN

1786-3341

e-ISSN

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Svazek periodika

Neuveden

Číslo periodika v rámci svazku

14

Stát vydavatele periodika

HU - Maďarsko

Počet stran výsledku

23

Strana od-do

71-94

Kód UT WoS článku

000438481100005

EID výsledku v databázi Scopus

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