Mechanizmus daňovej asignácie a jeho premeny v podmienkach Slovenskej republiky

Abstract

The aim of our paper is to describe the legislative development and changes within the functioning of tax assignation mechanism, which was firstly implemented into Slovak legislation in 1999. It presents one form of direct financial support for non-governmental and non-profit organizations. During the twenty years it underwent many changes and challenges, but it managed to persist and annually bring elements of citizen direct decision-making into the system of representative democracy. By using it, taxpayers can redistribute certain share of their income tax to certain entities. They do not pay the full amount of the tax to the government, but redistribute a share of it to selected beneficiary. Our paper has analytical and inductive character. The method of scientific abstraction was used during the processing of theoretical knowledge about our issue, and analytical method was utilized during the data collection from multiple sources, which was essential for detailed examination of specific parts of this issue. We have used multiple legislative Acts as our main research data, as well as the transcriptions of debates in the National council of the Slovak Republic. Tax assignation has found its place in Slovak tax system, gained large popularity among taxpayers and receiving beneficiaries, and legislation concerning its functioning was frequently discussed and amended. Implementation of tax assignation mechanism was successful, and it continues to support the development of non-profit sector, which is important in every post-communist country.