Publication details
Principles of taxation of nonprofit organizations
| Basic information | |
|---|---|
| Original title: | Principles of taxation of nonprofit organizations |
| Author: | Jarmila Fojtíková |
| Further information | |
|---|---|
| Citation: | FOJTÍKOVÁ, Jarmila. Principles of taxation of nonprofit
organizations (Principles of taxation of nonprofit
organizations). In Modern and Current Trends in the Public
Sector Research. 2012. ISBN 978 -80-210-5715-9.Export BibTeX@proceedings{978659, author = {Fojtíková, Jarmila}, booktitle = {Modern and Current Trends in the Public Sector Research}, keywords = {Nonprofit organizations; tax models; tax allowance; tax incidence}, language = {eng}, isbn = {978 -80-210-5715-9},title = {Principles of taxation of nonprofit organizations}, year = {2012} } |
| Original language: | English |
| Field: | Economy |
| 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.
