scholarly journals Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

2015 ◽  
Vol 63 (3) ◽  
pp. 985-993
Author(s):  
Milena Otavová
Keyword(s):  
United Kingdom ◽  
Czech Republic ◽  
European Countries ◽  
The Czech Republic ◽  
Non Profit ◽  
The United Kingdom ◽  
Main Emphasis ◽  
Non Profit Organizations ◽  
Tax Benefits ◽  
Speculative Behavior

The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs) in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

scholarly journals The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

2014 ◽  
Vol 62 (2) ◽  
pp. 389-396 ◽  
Author(s):  
Milena Otavová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The European Union ◽  
The Czech Republic ◽  
Non Profit ◽  
Main Emphasis ◽  
Non Profit Organizations ◽  
Tax Benefits ◽  
Speculative Behavior ◽  
The Individual

The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany). The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

scholarly journals The ParlSpeech V2 data set: Full-text corpora of 6.3 million parliamentary speeches in the key legislative chambers of nine representative democracies

2020 ◽  
Author(s):  
Christian Rauh ◽  
Jan Schwalbach
Keyword(s):  
United Kingdom ◽  
Czech Republic ◽  
New Zealand ◽  
The Netherlands ◽  
Full Text ◽  
Data Set ◽  
Meta Data ◽  
The Czech Republic ◽  
The United Kingdom ◽  
Text Corpora

ParlSpeech V2 contains complete full-text vectors of more than 6.3 million parliamentary speeches in the key legislative chambers of Austria, the Czech Republic, Germany, Denmark, the Netherlands, New Zealand, Spain, Sweden, and the United Kingdom, covering periods between 21 and 32 years. Meta-data include information on date, speaker, party, and partially agenda item under which a speech was held. This release note provides a more detailed guide to the data.

Recitals

2018 ◽  
Author(s):  
Christoph Keussen
Keyword(s):  
United Kingdom ◽  
Czech Republic ◽  
The Netherlands ◽  
Member States ◽  
The Czech Republic ◽  
The United Kingdom

Pursuant to Decision 2011/167/EU, Belgium, Bulgaria, the Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, France, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Romania, Slovenia, Slovakia, Finland, Sweden and the United Kingdom (hereinafter ‘participating Member States’) were authorised to establish enhanced...

scholarly journals Taxation of passenger motor vehicles with environmental aspect

2012 ◽  
Vol 60 (7) ◽  
pp. 9-18 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
European Union ◽  
United Kingdom ◽  
Czech Republic ◽  
Union Member ◽  
Motor Vehicles ◽  
Environmental Aspects ◽  
Environmental Aspect ◽  
The Czech Republic ◽  
The United Kingdom

The article deals with the issue of taxation of passenger motor vehicles in the Czech Republic and European Union member countries. It focuses on the topic of integrating environmental aspects into taxation systems of passenger motor vehicles with the aim of reducing production and releasing harmful substances into the air. CO2 emissions produced by combustion of hydrocarbon fuels by motor vehicles is described as the most harmful substance, and it is used as an tool for ecological taxation reforms in individual European Union member countries. With regards to taxation, the article deals with mechanisms of registration tax and road tax and defines relation between the two tax mechanisms and their positive and negative aspects. The article briefly defines individual taxation systems of motor vehicles in European Union member countries. In addition, it includes classification of those member countries which use CO2 emission-based registration tax and road tax. The article focuses in detail on road tax systems in Germany, Finnland and the United Kingdom. The United Kingdom became the first member country to apply CO2 emissions-based rates of road tax. The conclusion of the article suggests a discussion over this issue in terms of the Czech Republic and modification of road tax based on reducing CO2 emissions.

Perceived Distributive Fairness of European Transfer Payments and EU-Taxes in Austria, the Czech Republic, and the United Kingdom

2011 ◽  
Vol 61 (3) ◽  
pp. 454-478 ◽  
Author(s):  
Martina Hartner-Tiefenthaler ◽  
Bettina Kubicek ◽  
Erich Kirchler ◽  
Silvia Rechberger ◽  
Michael Wenzel
Keyword(s):  
United Kingdom ◽  
Czech Republic ◽  
The Czech Republic ◽  
Transfer Payments ◽  
The United Kingdom ◽  
Distributive Fairness

scholarly journals Nabídka programů pro osoby se zdravotním postižením v oblasti volného času

2013 ◽  
Vol 7 (3) ◽  
pp. 307-313
Author(s):  
Jana Vašendová ◽  
Ondřej Ješina
Keyword(s):  
Czech Republic ◽  
Special Needs ◽  
Leisure Time ◽  
School Age ◽  
Persons With Disabilities ◽  
The Czech Republic ◽  
Non Profit ◽  
Non Profit Organizations

The offer of leisure time activities for persons with disabilities in the Czech Republic is still not paying enough attention. Our aim is to find out what is the offer of services and obstacles for the expansion of its menu. These findings can then be used for more effective support to the development of these bodies, extensions and targeting of activities for persons with a Disability or other special needs. Research investigation was attended by 40 of 165 originally polled bodies (educational and nonschool organizations, commercial businesses and non-profit organizations) in the 6 counties. 55 % of them carries out actions for persons with a disability, most commonly combined and physical. The children of school age are the main focused group, and it is a single (rather than annual) event is an educational and artistic focus. Although it is based on 97,5 % of organizations to implement meaningful events for persons with a Disability, has only 25 % of them plenty of information and resources for their implementation.

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