Usefulness of Tax Assignation for the Czech Tax System: The Direction of Debates on Introducing
| Autoři | |
|---|---|
| Rok publikování | 2016 |
| Druh | Článek ve sborníku |
| Konference | Current Trends in Public Sector Research. Proceedings of the 20th International Conference |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | Gift; Non-profit organization; Tax assignation; Tax designation scheme; |
| Popis | The Czech Republic is the only country of the Visegrad Four that still does not apply the percentage tax designation scheme as one of the forms of financing of the non-profit sector. The mechanism has been discussed in the Czech Republic for years, however the idea has not been put to practice yet. A number of these discussions was approached as seeking a vision for the future while in other cases the discussions shifted to the political level or studies were drawn up on introducing the mechanism to the Czech legislation. The authors present the direction and development of debates on introducing percentage tax designation scheme in the Czech Republic, introduce arguments presented for and against the percentage tax designation scheme and estimate impact of the introduction in the Czech Republic. The aim of the paper is to confirm or refute the usefulness of tax assignation for the Czech tax system. |
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