scholarly journals Mechanizmus daňovej asignácie a jeho premeny v podmienkach Slovenskej republiky

2020 ◽  
pp. 326-332
Author(s):  
León Richvalský
Keyword(s):  
Income Tax ◽  
Slovak Republic ◽  
Detailed Examination ◽  
Communist Country ◽  
National Council ◽  
Multiple Sources ◽  
Non Profit ◽  
Main Research ◽  
Inductive Character ◽  
The Government

The aim of our paper is to describe the legislative development and changes within the functioning of tax assignation mechanism, which was firstly implemented into Slovak legislation in 1999. It presents one form of direct financial support for non-governmental and non-profit organizations. During the twenty years it underwent many changes and challenges, but it managed to persist and annually bring elements of citizen direct decision-making into the system of representative democracy. By using it, taxpayers can redistribute certain share of their income tax to certain entities. They do not pay the full amount of the tax to the government, but redistribute a share of it to selected beneficiary. Our paper has analytical and inductive character. The method of scientific abstraction was used during the processing of theoretical knowledge about our issue, and analytical method was utilized during the data collection from multiple sources, which was essential for detailed examination of specific parts of this issue. We have used multiple legislative Acts as our main research data, as well as the transcriptions of debates in the National council of the Slovak Republic. Tax assignation has found its place in Slovak tax system, gained large popularity among taxpayers and receiving beneficiaries, and legislation concerning its functioning was frequently discussed and amended. Implementation of tax assignation mechanism was successful, and it continues to support the development of non-profit sector, which is important in every post-communist country.

scholarly journals Non-profit organizations in the conditions of Slovakia

2020 ◽  
Vol 74 ◽  
pp. 05020
Author(s):  
Filip Rebetak ◽  
Viera Bartosova
Keyword(s):  
Slovak Republic ◽  
Theoretical Background ◽  
Social Value ◽  
Non Profit ◽  
International Dimension ◽  
Developed Economies ◽  
Human Needs ◽  
Relevant Role ◽  
Non Profit Organizations ◽  
The Government

Non-profit organisations play an important role in the life of a society by providing generally beneficial services. The purpose of these organizations is to provide services in domains where they are not provided by the government, nor by the market. Their goal is to make the society a better place for everyone. In other words, non-profit organizations play a relevant role in society by attempting to satisfy human needs in different way or as a complement to lucrative firms and governmental activity. A non-profit organization may be defined as an entity that is concerned with its activities about the realization of social value adding mission. Globalisation is also playing a part in the growing importance of non-profits around the world as the non-profit sector spreads to the less developed economies and also grows in the international dimension via international non-profits and non-profit alliances. This article aims to establish a basic overview of Slovak non-profit organisations after dealing with the theoretical background for non-profit organizations in general. It deals with the definitions for non-profit organisations in Slovakia, the possibilities of financing of non-profits in Slovakia and basic rules and conditions for the accounting of non-profit organisations based in the Slovak republic.

scholarly journals THE CASE FOR OVER-WITHHOLDING FEDERAL INCOME TAX: BENEFITS TO LOW-INCOME TAXPAYERS

2021 ◽  
Vol 12 (2) ◽  
Author(s):  
Susannah Kroeber
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Tax Compliance ◽  
Single Source ◽  
Multiple Sources ◽  
Marginal Rate ◽  
Federal Income Tax ◽  
Tax Benefits ◽  
The Government ◽  
Income Taxpayers

The W-4 tax withholding form has been used by individual taxpayers for decades to calculate their tax withholdings. It is based, however, on the faulty assumption that most U.S. workers have a single source of income. This assumption has caused millions of taxpayers to incur unnecessary tax debt. The formula for calculating federal income tax withholding for employees routinely under-withholds for low-income workers who have multiple sources of income because, without substantial documentation and calculation by the employee, employers withhold as if they are the employee’s single source of income. Taxpayers may therefore see their income tax withheld at too low a marginal rate, oftentimes zero percent, and can have significant balances due on short notice at the end of the tax year.This Note documents that reality and proposes a solution. It proposes a reconception of the Form W-4 and the withholding formula through the lens of low-income filers and aims for a policy of over-withholding from those filers in order to reduce surprise tax due and related penalties. The proposed solution removes the bias towards achieving a “zero refund” from the form design by eliminating the tax-free threshold—for most filers, the equivalent of their standard deduction—from the withholding scheme. As discussed in the Note, the proposed policy would also have the benefit of increasing tax compliance, minimizing bureaucratic burdens, and providing a revenue-neutral solution for the government. This Note further suggests an extension of the proposed policy to provide a much-needed savings mechanism for low-income filers.

scholarly journals Financing principles of non-profit organisations: A case of Slovakia

2019 ◽  
Vol 9 (2) ◽  
pp. 55-62
Author(s):  
Katarina Valaskova
Keyword(s):  
Basic Principle ◽  
Slovak Republic ◽  
Negative Consequences ◽  
Multiple Sources ◽  
Non Profit ◽  
Ultimate Objective

A non-profit organisation is an organisation that uses its surplus of the revenues to achieve its ultimate objective, rather than distributing its income to the organisation’s shareholders, leaders or members. Thus, the man aim of this paper is to analyse and assess the system and structure of financing of non-profit organisation considering the economic, social and legislative conditions of the Slovak Republic. The results reveal that the basic principle of financing the non-profit sector in Slovakia is its multi-sourcing. Its essence is to use multiple sources of income in the non-profit organisations, in order to reach their own independence on one financial source, as well as to avoid negative consequences of its unexpected failure. Keywords: Financing, non-profit organisation, public sources, self-financing.

scholarly journals How Can Volunteering Improve The Individual And Social Life Of The Elderly

2012 ◽  
Vol 6 ◽  
Author(s):  
Lukas Pavelek
Keyword(s):  
Social Life ◽  
Qualitative Data ◽  
Research Study ◽  
Slovak Republic ◽  
The Elderly ◽  
Non Profit ◽  
Main Research ◽  
Qualitative Research Study ◽  
Textual Data ◽  
The Individual

The paper presents several outcomes from a qualitative research study on the topic of senior volunteering. The author presents selected findings and conclusions from qualitative data, which was collected from coordinators working with volunteers in various non-profit organizations across Slovak republic and from senior volunteers themselves. Grounded theory according to Strauss and Corbin was the main research design. Semi-standardized interviews were realized and complemented with various other textual data sources. The findings support the thesis that volunteering in a higher age can significantly improve the individual life of seniors, although many barriers and obstacles were identified too. The paper focuses on effects of senior volunteering, motivation, barriers and other interesting facts. 

scholarly journals Changes in Landscape Structure in the Municipalities of the Nitra District (Slovak Republic) Due to Expanding Suburbanization

2021 ◽  
Vol 13 (3) ◽  
pp. 1205
Author(s):  
Zuzana Pucherová ◽  
Regina Mišovičová ◽  
Gabriel Bugár ◽  
Henrich Grežo
Keyword(s):  
Landscape Structure ◽  
Slovak Republic ◽  
Satellite Image ◽  
Analytical Data ◽  
European Space Agency ◽  
Rural Landscape ◽  
Landscape Features ◽  
Main Research ◽  
Spatial Changes ◽  
The Impact

Suburbanization, as a set of several factors, influences and changes the landscape structure of smaller municipalities in the hinterland of larger cities. The purpose of this paper is to evaluate the built-up areas related to suburbanization within three time horizons—in 2002, 2005, and 2020—in 62 municipalities of the district (including two cities, Nitra and Vráble). This study examines the process of spatial changes in landscape features (residential, industrial, agricultural, transport) related to suburbanization between 2002 and 2005 and between 2002 and 2020. The input analytical data were digital orthophotomaps from 2002 and 2005 and the current orthophotomosaics of the Slovak Republic from 2017 (GKÚ, Bratislava), updated for the year 2020 using Sentinel 2 satellite image data (European Space Agency). The impact of suburbanization processes between 2002 and 2005 did not reach the dimensions of the changes that occurred due to suburbanization processes between 2002 and 2020 or 2005 and 2020. The main research objective of the article is the identification and assessment of these changes. We determined which landscape features related to suburbanization affected spatial changes in municipalities of the district Nitra. The total area affected by one of the suburbanization processes monitored by us reached 92.52 ha in the period between 2002 and 2005. Between the years 2002 and 2020, the area reached a total of 2272.82 ha, which is an increase of 2180.30 ha in 2020 compared to 2002. This included mainly the expansion of settlements or housing (60.15%), industrial areas (29.31%), transport facilities (4.35%), agricultural areas (0.73%), and other areas (5.46%). These results show expanding suburbanization for the period from 2002 to 2020 and that this process has been gaining momentum in the municipalities of the Nitra district, especially in recent years, which changes the look of rural municipalities and the character of a typical rural landscape.

Higher tax to replace Russia's metal export duty

2021 ◽  
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Content Type ◽  
Export Duty ◽  
Eurasian Economic Union ◽  
Domestic Prices ◽  
Economic Union ◽  
The Government

Significance Officials are trying to correct high domestic prices which they see as unjustified, and to claw back what they regard as excessive profits earned by metals companies. Impacts Export duties could exert upward pressure on global prices of steel, nickel and aluminium. Exports to the Eurasian Economic Union are exempt, so the government will need a failsafe system to prevent re-exports to third countries. The export duties will reduce the corporate income tax earned by metal-producing regions.

Successful collaboration between smart city consortium and Hong Kong Government in Covid-19 dashboard: the case of leadership in practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Jung Yue Chun ◽  
Wahid Abdul Nabsiah ◽  
Cheng Ling Tan
Keyword(s):  
Hong Kong ◽  
Smart City ◽  
Third Party ◽  
City Development ◽  
Structured Interviews ◽  
Content Type ◽  
Non Profit ◽  
Mass Collaboration ◽  
The Government

Purpose This paper aims to discover why such a public partnership project had been successful with a non-profit third-party alliance such as a smart city consortium (SCC) promoting smart city development. Design/methodology/approach This descriptive case study is primarily based on analysing data collected from various texts, public statements, media interviews and three semi-structured interviews with key members involved in the Covid-19 dashboard project. Findings The data and analysis reviews that both interpersonal and interorganisational trust, dedication and proactiveness of the leaders at SCC were major contributing factors to why SCC was able to partner with the Hong Kong Government in the Covid-19 dashboard in the first place and that the success was also a direct outcome of effective mass collaborative knowledge management activities. Research limitations/implications The research in leadership attributes and activities in the non-profit alliance has been few and this collaborative partnership between the alliance and the government is an example of the importance of further research in smart city leadership. Practical implications In deploying projects for mass collaboration and knowledge sharing in smart city development (which is multi-disciplinary in nature). there are still many new and evolving organisational practices and leadership matters that many business leaders and city managers can learn from. Social implications Smart city development projects involve the notion of sharing data in an open environment enabled by software and mediating tools. Successful projects such as this Hong Kong Covid-19 dashboard which serves a diverse audience can further promote the importance of an open data policy regime for the benefit of the public. Originality/value This case study covers a highly original and unique case study with the leaders at the SCC and representatives from the Hong Kong Government.

The Rhodesian Front and the African National Council

1980 ◽  
Vol 10 (1-2) ◽  
pp. 32-41
Author(s):  
Tony Kirk
Keyword(s):  
Political Life ◽  
Political Organization ◽  
Executive Power ◽  
National Council ◽  
Ordinary People ◽  
Bad Faith ◽  
Political Leaders ◽  
Short Term ◽  
Flexible Response ◽  
The Government

In most countries ordinary people do not appreciate the sheer guile of their political leaders. Rhodesia is no exception. The dealings between the government and the African National Council confirm it. The government interrupted its dialogue with the ANC by detaining thirty-three senior ANC officials without trial, effectively destroying the cohesion of the only black political organization in the country. To the white voter, who sees no further than the surface of events, the detentions represented a simple exercise of executive power. In fact the government could not act in as sudden and arbitrary a fashion as that. It had to choose the time for its action with care, and to some extent it had to prepare the white electorate to accept what happened without question. The government also had to conceal its true intentions from the ANC without resorting to outright falsehood. Finally, it had to leave itself free to make a flexible response to the sort of unpredictable events which inevitably occur in political life and which often wreck the most carefully drafted plans. Formulating a policy to meet these contradictory objectives without giving the appearance of bad faith required much guile. The outcome, in the short term at least, was success.

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