Title:	Úskalí aplikace daně z přidané hodnoty u neziskových organizací
Other Titles:	Difficulties of application of value added tax for non-profit organizations
Authors:	Strzlecká, Michaela
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2014, č. 4, s. 29-34.
Issue Date:	2014
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/akt/tvp-4-2014-clanek-4.pdf http://hdl.handle.net/11025/16337
ISSN:	1805-0603
Keywords:	neziskový sektor;příspěvkové organizace;daň z přidané hodnoty;daňová uznatelnost;koeficient
Keywords in different language:	non-profit sector;semi-budgetary organization;value added tax;tax deductibility;coefficient
Abstract in different language:	The 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.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 4 (2014) Číslo 4 (2014)

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