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@inproceedings{56809, author = {Pospíšil, Petr and Šimíková, Iris}, address = {Brno}, booktitle = {Proceedings of the 21st International Conference Curent trends in Public Sector Research}, edition = {1.}, editor = {L. Matějová}, keywords = {municipal semi-budgetary organization, assets, depreciation, tax}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Brno}, isbn = {978-80-210-8448-3}, pages = {193-200}, publisher = {Masarykova univerzita}, title = {Disproportion in application of book and tax depreciation of municipal semi-budgetary organizations}, url = {http://ctpsr.econ.muni.cz/cs/}, year = {2017} }
TY - JOUR ID - 56809 AU - Pospíšil, Petr - Šimíková, Iris PY - 2017 TI - Disproportion in application of book and tax depreciation of municipal semi-budgetary organizations PB - Masarykova univerzita CY - Brno SN - 9788021084483 KW - municipal semi-budgetary organization, assets, depreciation, tax UR - http://ctpsr.econ.muni.cz/cs/ N2 - Semi-budgetary organizations represent a specific legal form used by the state and municipalities to ensure welfare services to citizens. These organizations mainly manage the assets passed to them by their founder. The article aims to highlight the disproportion between the obligation of municipal semi-budgetary organizations to use book depreciation for profit and the prohibition of the application of tax deductions for determining the tax base. On the example of hospitals founded by the Moravian-Silesian Region authors show the crucial financial impact of discriminatory legislation on the economy of municipal semi-budgetary organizations. There are introduced some "alternative" ways of solving the situation described in the article. The paper is based primarily on analysis of existing and new proposed legislation in the Czech Republic. Theoretical knowledge from literature review was used for arguments to propose solutions. It is based primarily (but not only) on own experience and knowledge of authors. ER -
POSPÍŠIL, Petr a Iris ŠIMÍKOVÁ. Disproportion in application of book and tax depreciation of municipal semi-budgetary organizations. In L. Matějová. \textit{Proceedings of the 21st International Conference Curent trends in Public Sector Research}. 1. vyd. Brno: Masarykova univerzita. s.~193-200. ISBN~978-80-210-8448-3. 2017.
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