@article{13807545-d026-4376-b18b-78e4ce75a2c2,
author = {Nikol Nevečeřalová},
title = {Financing of a Non-governmental Non-profit Organization from the State Budget},
journal = {Financial Law Review},
volume = {2020},
number = {Issue 20 (4)/ 2020},
year = {2020},
issn = {},
pages = {53-63},keywords = {tax; law; public benefit taxpayer; budget; non-governmental organization},
abstract = {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.},
doi = {10.4467/22996834FLR.20.020.13092},
url = {https://ejournals.eu/en/journal/financial-law-review/article/financing-of-a-non-governmental-non-profit-organization-from-the-state-budget}
}