Academic Scientific JournalsFinancing of a Non-governmental Non-profit Organization from the State Budget
Keywords:
tax, law, public benefit taxpayer, budget, non-governmental organizationAbstract
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.
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References
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Other official documents
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Frič, P.: Dílčí studie pro Koncepci politiky vlády vůči nestátním neziskovým organizacím do roku 2020 na téma: Občanská společnost a definice NNO, vývoj, stav a trendy. [Partial study for the Concept of Government Policy towards Non-Governmental Non-Profit Organizations until 2020 on the topic: Civil society and the definition of NGOs, development, status and trends]. Praha, 2015. Available at: www.vlada.cz/assets/ppov/rnno/dokumenty/studie_fric_pro_web.pdf, accessed: 13th August 2017.
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Internet Resources
Bachmann, P.: Transparentnost a veřejná prospěšnost českých neziskových organizací [Transparency and public benefit of Czech non-profit organizations]. Available at: https://www.vlada.cz/assets/ppov/rnno/dokumenty/studie_bachmann_pro_web.pdf, accessed: 13th August 2017.
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