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Principles of taxation of nonprofit organizations

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Original title:Principles of taxation of nonprofit organizations
Author:Jarmila Fojtíková
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Original language:English
Type:Conference abstract
Keywords:Nonprofit organizations; tax models; tax allowance; tax incidence

The tax system of each country is determined by many factors, which may differently affect the taxation of different types of subjects, incl. non-profit organizations. Taxation of NGOs is not applied uniform model in the world there are many different approaches. Generally, for-profit organizations recommended favorable tax treatment with tax relief. The question is what form of relief, and determine how to define the circle of recipients of concessions. Contribution gives an overview of the different modes of tax preferences for-profit sector and compares models applied in the tax systems in EU countries. The next section assessed the effects of different methods of taxation the tax liability of nonprofit organizations and their donors in the Czech Republic.