Financing of a Non-governmental Non-profit Organization from the State Budget

• Authors: Nikol Nevečeřalová

Abstracts

EN

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

Keywords

EN

tax; law; public benefit taxpayer; budget; non-governmental organization.

• Publisher: Uniwersytet Gdański
• Journal: Financial Law Review
• Year: 2020
• Volume: 20
• Issue: 4
• Pages: 53-63

Dates

published

2020

Contributors

author

Nikol Nevečeřalová

• Masaryk University Brno

Identifiers

Biblioteka Nauki

1368166