Problematika daňových asignací

Abstract

The main objective of this thesis on the topic "Problem of Tax Assignations" is an analysis of tax assignations in the Slovak Republic. The second chapter describes the basic terms, including tax assignations itself, its function in European countries and their positive and negative aspects. The chapter also focuses on legislative development of tax assignations in the Czech Republic and it includes very important attitudes of political subjects to this topic. The third chapter contains a research based on survey of opinions of local students as potential donors. The survey of student’s opinions was conducted on the basis of questionnaire. Fourth chapter is focused on analysing the tax assignations in the conditions of the Slovak Republic. The fifth chapter summarizes the previous chapters and gives overall evaluation of the problems of tax assignations.