Acta academica karviniensia 2015, 15(4):89-103 | DOI: 10.25142/aak.2015.045

Významné vlivy formující hospodaření příspěvkové organizace

Michaela Strzelecká

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3, 733 40 Karviná, Email:o102207@opf.slu.cz

The objective of the paper is to assess the impacts of the significant factors that shape the existence and economy of a state-funded institution. State-funded institutions are the most frequent units of the public sector and they are established to secure state services. These entities can be found, in particular, in the area of healthcare, social services, culture and education. The paper focuses on the basic elements that influence the existence, operation and economy of state-funded institutions in the area of education. In spite of the fact that these entities are largely subsidised and they are placed in the area of the non-profit sector, they need to respect basic elements of market economy for their effective and economical operation. An increased attention also needs to be paid to the possibilities of multi-source funding, obtaining out-of-the-budget resources and taxation, above all in relation to the value added tax. The relations between individual elements, their connection and mutual influence are of no less importance.

Klíčová slova: coefficient, non-profit sector, out-of-the budget resources, state-funded institution, subsidy, value added tax

JEL classification: H25

Vloženo: 1. prosinec 2015; Přijato: 23. březen 2016; Zveřejněno: 30. prosinec 2015  Zobrazit citaci