Publication details
Daňové zvýhodnění nestátních neziskových organizací
Title in English | Tax Privilege of Nonprofit Nongovernmental Entreprises |
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Authors | |
Year of publication | 2009 |
Type | Article in Proceedings |
Conference | Sborník MendelNet PEF 2009. Evropská vědecká konference posluchačů doktorského studia |
MU Faculty or unit | |
Citation | |
Field | Economy |
Keywords | Tax Harmonization Taxe Base Implicite Taxe Rate Direct and Indirect Taxation |
Description | The principal issue of this paper focuses on indirect public benefit to nongovernmental nonprofit sector. More precisely, we present the sum of money state looses by enabling nongovernmental nonprofit organizations to take advantage of numerous tax exemptions, tax benefits etc. After defining the key tax benefits to nongovernmental nonprofit organizations and their importance, we focus on relevant, specific and quantifiable ones so as to quantify indirect benefit to the nongovernmental nonprofit organizations. |