Taxation of non-profit organizations in the selected European countries: The proposal of the changes for the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43907201" target="_blank" >RIV/62156489:43110/15:43907201 - isvavai.cz</a>

Výsledek na webu

<a href="http://acta.mendelu.cz/media/pdf/actaun_2015063030985.pdf" target="_blank" >http://acta.mendelu.cz/media/pdf/actaun_2015063030985.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563030985" target="_blank" >10.11118/actaun201563030985</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Taxation of non-profit organizations in the selected European countries: The proposal of the changes for the Czech Republic

Popis výsledku v původním jazyce

The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there isstill missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse ofthe benefits and the speculative behavior of tax entities.

Název v anglickém jazyce

Taxation of non-profit organizations in the selected European countries: The proposal of the changes for the Czech Republic

Popis výsledku anglicky

The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there isstill missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse ofthe benefits and the speculative behavior of tax entities.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název periodika

Acta universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

63

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

985-993

Kód UT WoS článku

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EID výsledku v databázi Scopus

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