Abstract
This article deals with the funding of nonprofit organizations with emphasis on so-called tax assignation in the Slovak Republic. The aim of this paper is to identify the correlation between corporate tax of selected companies and contributions from tax assignation for corporate nonprofit organizations that were established by these enterprises. The sample includes 67 corporate nonprofit organizations. Information for quantification is gathered from various sources, i.e. financial administration of the Slovak Republic, Ministry of Finance of the Slovak Republic and Ministry of Interior of the Slovak Republic. For the quantification of correlation, we applied nonparametric methods (tests), i.e. Spearman test and Kendall test, within the Statistical Analysis Software (SAS). Based on the results, we claim that the correlation between corporate tax and tax assignation for corporate nonprofit organizations achieved a relatively high level. It means that corporate tax of selected companies has influence on contribution volume of tax assignation for corporate nonprofit organizations. Based on the results, we can claim that private companies establish nonprofit organizations due to the tax assignation. Via these sources, nonprofit organizations support a variety of charitable activities in the marketing area.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Anheier, H. K. (2004). Nonprofit organizations: An introduction: Theory, management, policy. New York: Routledge.
Anheier, H. K., & Kendall, J. (2001). Third sector policy at the crossroads: An International non-profit analysis. London: Routledge.
Anheier, H. K., & Seibel, W. (1990). The third sector: Comparative studies of nonprofit organizations. Berlin: Walter de Gruyer.
Corejova, T., & Rostasova, M. (2015). Regional development, innovation and creativity. In 9th international conference on applied business research (ICABR), Talca, October 2014. Proceedings from IX international conference on applied business research ICABR 2014 (pp. 114–127). Brno: Mendel Univ Brno.
Evers, A., & Laville, J. L. (2004). The third sector in Europe. Great Britain: Edward Elgar Publishing Limited.
Financial Administrations of the Slovak Republic. https://www.financnasprava.sk. Accessed 23 Mar 2017.
Frajtova-Michalikova, K., Kliestik, T., & Musa, H. (2015). Comparison of nonparametric methods for estimating the level of risk in finance. In N. Tsounis & A. Vlahvei (Eds.), International conference on applied economics (ICOAE) July 2015, Procedia economics and finance (Vol. 24, pp. 228–236). Kazan: Elsevier.
Gregorova, A.B., Marcek, E., & Mrackova, A. (2009). Analyza dobrovolnictva na Slovensku. PANET. http://dobrovolnictvo.sk/_subory/PDCS_Analyza_dobrovolnictva_SK.pdf. Accessed 23 Mar 2017.
Hladka, M., & Hyanek, V. (2016). Usefulness of tax assignation for the Czech tax system: The direction of debates on introducing. In D. Spalkova & L. Matejova (Eds.), Proceedings of the 20th international conference on current trends in public sector research, Slapanice, January 2016. Current trends in public sector research (Vol. 20, pp. 122–130). Slapanice: Masaryk University.
Kliestik, T., Musa, H., Musa, H., & Frajtova-Michalikova, K. (2015). Parametric methods for estimating the level of risk in finance. In N. Tsounis & A. Vlahvei (Eds.), International conference on applied economics (ICOAE), Kazan, July 2015. Procedia economics and finance (Vol. 24, pp. 322–330). Russia: Elsevier.
Kral, P., & Kliestik, T. (2015). Estimation of the level of risk based on the selected theoretical probability distributions. In M. Culik (Ed.), Financial management of firms and financial institutions: 10th international scientific conference, PTS I-IV, Ostrava, September 2015. Financial management of firms and financial institutions-Ostrava (pp. 603–610). Ostrava: VSB-TECH UNIV.
Krizanova, A., Moravcikova, K., & Rypakova, M. (2015). The social area of corporate social responsibility focusing on social policy. In G. Lee (Ed.), 5th international conference on applied social science (ICASS 2015), PT 1 October 2016. Advances in education research (Vol. 80, pp. 339–344). Limassol: Information Engineering Research Inst.
Moravcikova, K., & Gregova, E. (2016). Fair trade as a tool of corporate social responsibility. In P. Hajek, T. Sahota, & M. A. Jones (Eds.), CBU international conference proceedings 2016: Innovations in science and education, Prague, March 2016. CBU international conference proceedings (pp. 340–345). Prague: Central Bohemia Univ.
Moravcikova, K. & Krizanova, A. (2016). Impact of corporate social responsibility on the company’s reputation. In: Zhang, H. ICMIBI international conference on applied social science and business (ICMIBI-ASSB 2016), Windsor, September 2016. Lecture notes in management science, 65, Singapore Management & Sports Science INST PTE LTD, Singapore 20–25.
Musova, Z. (2016). Spolocenska zodpovednost v marketingovych aktivitach podnikov. Ekonomicko-manazerske spektrum, 10, 2–11.
Nelson, J. (2007). The operation of nongovernmental organizations (NGOs) in a world of corporate and other codes of conduct. Corporate social responsibility initiative. John F. Kennedy School of Government. https://www.hks.harvard.edu/m-rcbg/CSRI/publications/workingpaper_34_nelson.pdf. Accessed 23 Mar 2017.
Otavova, M., Solilova, V., & Grasgruber, M. (2014). Would be appropriate to introduce a tax assignation in the Czech Republic? In D. Nerudova (Ed.), 17th international conference enterprise and competitive environment 2014, Brno, March 2014. Procedia economics and finance (Vol. 12, pp. 498–507). Amsterdam: Elsevier.
Pacakova, V., et al. (2009). Statisticke metody pre ekonomov. Bratislava: Iura Edition.
Pacakova, V., et al. (2015). Statisticka indukcia pre ekonomov a manazerov. Bratislava: Wolters Kluwer.
Placier, K. (2011). The impact of recession on the implementation of corporate social responsibility in companies. Journal of Competitiveness, 2, 83–98.
Register of Financial Statements. Ministry of finance of the Slovak Republic. http://www.registeruz.sk/. Accessed 23 Mar 2017.
Register of Nonprofit Organizations – Foundations. Ministry of interior of the Slovak Republic. http://www.ives.sk/registre/start.do. Accessed 23 Mar 2017.
Stejskal, J., Kuvikova, H., & Matakova, K. (2012). Neziskove organizacie vybrane problemy ekonomiky se zamerenim na nestatni neziskove organizace. Prague: Wolters Kluwer ČR.
Svidronova, M. (2014). Tax Laws affecting the sustainability of NGOs in Slovakia. In D. Spalkova & L. Matejova (Eds.), Proceedings of the 18th international conference current trends in public sector research, January 2014. Current trends in public sector research (pp. 344–353). Slapanice: Masaryk University.
Weisbrod, B. (1988). The nonprofit economy. Boston: Harvard University Press.
Zacharova, A. (2015). Ekonomicke a pravne aspekty neziskovych organizacii. Bratislava: Wolters Kluwer.
Acknowledgements
This contribution was undertaken as part of the research project VEGA 1/0696/16 and project VEGA 1/0244/16: Personnel marketing as a new approach of ensuring and maintaining the skilled workforce in Slovak companies.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2018 Springer International Publishing AG, part of Springer Nature
About this paper
Cite this paper
Mazanec, J., Bielikova, A. (2018). The Application of Nonparametric Methods in Nonprofit Sector. In: Tsounis, N., Vlachvei, A. (eds) Advances in Panel Data Analysis in Applied Economic Research. ICOAE 2017. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-70055-7_20
Download citation
DOI: https://doi.org/10.1007/978-3-319-70055-7_20
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-70054-0
Online ISBN: 978-3-319-70055-7
eBook Packages: Economics and FinanceEconomics and Finance (R0)