Daňová asignace jako nový prvek daňové politiky ČR
| Title in English | Tax assignation as a new element of tax policy in the Czech Republic |
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| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Theoretical and practical aspects of public finance |
| MU Faculty or unit | |
| Citation | |
| 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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