Academic Scientific JournalsCorporate tax as a direct tool for supporting the public sector in the Slovak Republic
Keywords:
non-profit sector, legal entity, tax assignmentAbstract
The economic power and the influence of the third sector on the society are indisputable. While the independent Slovak Republic has been developing, the various forms of non-profit sector have been developing, too. During the first years of their existence non-profit organisations in Slovakia were supported mainly from foreign financial resources. Since 2002 the main financial resource of most non-profit organisations in Slovakia has been the tax assignment from both individuals and legal persons. The paper is focused on the development and direction of tax assignment in Slovakia. The main methods of research include the analysis and application of the economic model.
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References
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