Daňová asignace, možný zdroj financování neziskových organizací

The goal of this bachelor thesis is to propose models of possible implementation of tax assignation in the Czech Republic. Based on impacts on non-profit organizations, Government budget and taxpayers make positive or negative conclusion to its adoption. First part characterises non-profit sector of economy and its current methods of funding in the Czech Republic. Second part analyses effects of implementation of tax assignation in Slovakia. Subsequently, mentioned model situations are designed and its impacts are evaluated with respect to findings ac-quired on the basis of data analysis in Slovakia. Finally development of non-profit field of economy in Slovakia and in the Czech Republic is briefly put into comparison