Úskalí aplikace daně z přidané hodnoty u neziskových organizací

dc.contributor.authorStrzlecká, Michaela
dc.date.accessioned2015-10-07T14:00:04Z
dc.date.available2015-10-07T14:00:04Z
dc.date.issued2014
dc.description.abstract-translatedThe paper focuses on the application of indirect taxes in the non-profit sector. The VAT system in the Czech Republic is applied by a uniform legislation that is applicable to all types of taxpayers. Czech Republic, as well as other EU member states, is obliged to implement into its legislation the Directives of the EU Council. Non-profit organizations, because of their actions can find themselves in the role of a payer of value added tax. The law on value added tax for all tax payers defines the tax subject and the possibility of reducing tax liability via tax deductibility. The aim of this paper is to point out the specifics of tax deduction for non-profit organizations, of the issue of two-tier system of reduced claim of deduction and its impact on the management of non-profit organizations.en
dc.format6 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 29-34.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-4.pdf
dc.identifier.urihttp://hdl.handle.net/11025/16337
dc.language.isocscs
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectneziskový sektorcs
dc.subjectpříspěvkové organizacecs
dc.subjectdaň z přidané hodnotycs
dc.subjectdaňová uznatelnostcs
dc.subjectkoeficientcs
dc.subject.translatednon-profit sectoren
dc.subject.translatedsemi-budgetary organizationen
dc.subject.translatedvalue added taxen
dc.subject.translatedtax deductibilityen
dc.subject.translatedcoefficienten
dc.titleÚskalí aplikace daně z přidané hodnoty u neziskových organizacícs
dc.title.alternativeDifficulties of application of value added tax for non-profit organizationsen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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