Tax Assignation as A Source of Financing for Non-Profit Organizations in Slovakia

DOI

10.2991/aebmr.k.201211.070How to use a DOI?

Keywords

Tax assignation, financing non-profit organizations, non-profit funding

Abstract

Non-profit organizations represent an important part of the economy and as any other type of organization, they also need funding to provide their services. Their specificity is in their non-profit nature which makes their funding more difficult. There are great many different sources of funding for a non-profit organization. In this paper, we focus on tax assignation – assignation of a portion of income tax to non-profit organizations as a source of financing for non-profit organizations in Slovakia. It is a very specific source of funding found only in a few countries around the world. We focus on its mechanism in Slovakia and provide an overview of its functioning. We find that most of the money redistributed through this mechanism goes to a minority of recipients.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Filip Rebetak
AU  - Viera Bartosova
PY  - 2020
DA  - 2020/12/14
TI  - Tax Assignation as A Source of Financing for Non-Profit Organizations in Slovakia
BT  - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
PB  - Atlantis Press
SP  - 409
EP  - 412
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201211.070
DO  - 10.2991/aebmr.k.201211.070
ID  - Rebetak2020
ER  -