Acta academica karviniensia 2015, 15(4):28-40 | DOI: 10.25142/aak.2015.040

TAX RELIEFS OF INDIVIDUALS AS ONE OF THE ASPECTS OF PHILANTHROPY SUPPORT IN THE CZECH REPUBLIC

Jana Janoušková1, Pavlína Kirschnerová2
1 Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email: janouskova@opf.slu.cz
2 Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email: kirschnerova@opf.slu.cz

Tax relief is used more all less in all countries within the structure of personal income tax. They are focused on supporting desirable public policies and can be an inexpensive administrative tool. The purpose of this paper is to evaluate the effect of the tax deduction as a donation for individuals by income group graded according to the tax bases. Assess whether the tax relief performs the function for which it was established and whether it is one of the important factors affecting the philanthropy of individuals in the country. Methodically, the research relies on static analysis of secondary data from the years 2005 - 2013, provided by the financial administration of the country. This data is further processed statistically, using the average values and regression analysis. Research suggests that deductible donation as a tax-free portion of the tax is inadequate, it does not have strong incentive effect and does not significantly affect taxpayers either. If the state wants to achieve long-term sustainability and altruistic behaviours will have to choose other means.

Keywords: deductible item, donation, income tax, taxpayer - individual
JEL classification: D14, E62, H2

Received: December 4, 2015; Accepted: March 23, 2016; Published: December 30, 2015  Show citation

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Janoušková J, Kirschnerová P. TAX RELIEFS OF INDIVIDUALS AS ONE OF THE ASPECTS OF PHILANTHROPY SUPPORT IN THE CZECH REPUBLIC. Acta academica karviniensia. 2015;15(4):28-40. doi: 10.25142/aak.2015.040.
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