Publication details

Daňová asignace jako nový prvek daňové politiky ČR

Title in English Tax assignation as a new element of tax policy in the Czech Republic


Year of publication 2005
Type Article in Proceedings
Conference Theoretical and practical aspects of public finance
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords tax assignation; tax policy; public finance; NGOs
Description Even though the author considers tax assignation to be foreign element in the taxation, she analyzes a legislative design about tax assignation and she compares it with similar laws abroad (Hungary, Slovakia, Lithuania, Poland). At the end of the article the author sums up the positives and negatives of establishment of tax assignation as an additional source of income for nongovernmental organizations in the Czech Republic.
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