Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic
The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided t...
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| Format: | Article |
| Language: | English |
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Mendel University Press
2015-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/63/3/0985/ |
| _version_ | 1818729253006475264 |
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| author | Milena Otavová |
| author_facet | Milena Otavová |
| author_sort | Milena Otavová |
| collection | DOAJ |
| description | The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities. |
| first_indexed | 2024-12-17T22:42:57Z |
| format | Article |
| id | doaj.art-60e137dd1df94b7ba86108555556e0f7 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-17T22:42:57Z |
| publishDate | 2015-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-60e137dd1df94b7ba86108555556e0f72022-12-21T21:29:53ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102015-01-0163398599310.11118/actaun201563030985Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech RepublicMilena Otavová0Department of Accounting and Taxation, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech RepublicThe paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.https://acta.mendelu.cz/63/3/0985/non-profit organizationcorporate income taxcivic associationNon-profit sector |
| spellingShingle | Milena Otavová Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis non-profit organization corporate income tax civic association Non-profit sector |
| title | Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic |
| title_full | Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic |
| title_fullStr | Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic |
| title_full_unstemmed | Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic |
| title_short | Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic |
| title_sort | taxation of non profit organizations in the selected european countries the proposal of the changes for the czech republic |
| topic | non-profit organization corporate income tax civic association Non-profit sector |
| url | https://acta.mendelu.cz/63/3/0985/ |
| work_keys_str_mv | AT milenaotavova taxationofnonprofitorganizationsintheselectedeuropeancountriestheproposalofthechangesfortheczechrepublic |