Corporate Philanthropy in the Czech and Slovak Republics

Jan Hanousek, Evžen Koèenda () and Katarína Svítková ()
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Evžen Koèenda: Charles University in Prague and Academy of Sciences of the Czech Republic (CERGE-EI), http://www.cerge-ei.cz/default.asp
Katarína Svítková: Charles University in Prague and Academy of Sciences of the Czech Republic (CERGE-EI), http://www.cerge-ei.cz/default.asp
Authors registered in the RePEc Author Service: Evžen Kočenda

Czech Journal of Economics and Finance (Finance a uver), 2010, vol. 60, issue 2, 102-121

Abstract: The authors analyze corporate charitable behavior and the motivation for it in the Czech and Slovak Republics. In their quantitative study they distinguish different channels of support: sponsoring and giving. They do not find evidence supporting the usual claim that foreign firms give more than domestic ones, but the results suggest that foreign firms give to maximize profits more often than domestic ones. The Czech Republic leads in giving over Slovakia, where the importance of large and international firms is higher. No significant decline in giving is found in Slovakia after changes in its tax legislation made giving more expensive.

Keywords: corporate philanthropy; corporate giving; sponsoring; survey data; economic transformation; tax treatment (search for similar items in EconPapers)
JEL-codes: D21 D64 F23 G30 L21 M14 P52 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:fau:fauart:v:60:y:2010:i:2:p:102-121

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