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.
Related projects:	Fund-based financing as a diversification factor of public finances theoretical and methodological aspects