Would be Appropriate to Introduce a Tax Assignation in the Czech Republic?

In the Czech Republic, tax assignation is not in place unlike in other countries. The aim of the paper is to confirm or refute the usefulness of the tax assignation for the Czech tax system. There are mentioned pros and cons of the tax assignation; different model cases, which analyses and quantifies the impacts on the taxpayer, the state budget and non-profit organizations; and necessary conditions with respect to elimination of the risk of abuse of these funds. In conclusion, there are made recommendations for the Czech tax system with respect of the tax assignation.