Financing of a Non-governmental Non-profit Organization from the State Budget
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RIS BIB ENDNOTEFinancing of a Non-governmental Non-profit Organization from the State Budget
Publication date: 17.12.2020
Financial Law Review, 2020, Issue 20 (4)/ 2020, pp. 53 - 63
https://doi.org/10.4467/22996834FLR.20.020.13092Authors
Financing of a Non-governmental Non-profit Organization from the State Budget
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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Information: Financial Law Review, 2020, Issue 20 (4)/ 2020, pp. 53 - 63
Article type: Original article
Titles:
Financing of a Non-governmental Non-profit Organization from the State Budget
Financing of a Non-governmental Non-profit Organization from the State Budget
Department of Financial Law and National Economy, Faculty of Law, Masaryk University Brno, Czech Republic
Published at: 17.12.2020
Article status: Open
Licence: CC BY-NC-ND
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