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The Application of Nonparametric Methods in Nonprofit Sector

In: Advances in Panel Data Analysis in Applied Economic Research

Author

Listed:
  • Jaroslav Mazanec

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications)

  • Alzbeta Bielikova

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications)

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.

Suggested Citation

  • Jaroslav Mazanec & Alzbeta Bielikova, 2018. "The Application of Nonparametric Methods in Nonprofit Sector," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Panel Data Analysis in Applied Economic Research, chapter 0, pages 269-282, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-70055-7_20
    DOI: 10.1007/978-3-319-70055-7_20
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