Daňová asignace jako forma daňové preference neziskového sektoru

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Title in English Tax assignation as the form of tax preference of nonprofit sector
Authors

FOJTÍKOVÁ Jarmila

Year of publication 2004
Type Article in Proceedings
Conference Daně - teorie a praxe 2004
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords tax assignation; tax preference; nonprofit sector
Description The article deals with tax assignation that can be one of form of tax preference of nonprofit sector. The article point out the present state of tax rebate application in other countries and assess the benefits and the negatives of potential implementation of tax assignation in the Czech Republic.
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