Article ID Journal Published Year Pages File Type
983188 Procedia Economics and Finance 2014 10 Pages PDF
Abstract

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.

Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics