REGIONÁLNÍ ROZDÍLY V DÁRCOVSTVÍ FIREM NA ÚZEMÍ ČESKA
REGIONAL PATTERNS OF CORPORATE DONATION IN CZECHIA

Author(s): Marek HALADA
Subject(s): Economic policy, Transformation Period (1990 - 2010), Present Times (2010 - today), Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: corporate giving program; corporate social responsibility; CSR; philanthropy; regional disparities; donations; charity;
Summary/Abstract: The aim of this paper is to examine regional and industrial differentiation in the rate of corporate giving in the period 2002-2016. The methodology consists of calculating the ratios between the variables – donors, the number of legal entities in regions and territorial branches of tax offices. The highest donor ratios were found in the Zlín, Pardubice, and Moravian-Silesian Region, the lowest in the capital city of Prague and the Karlovy Vary Region. At microregional level the highest donor ratios were found in the eastern parts of Bohemia and Moravia, while south-western Bohemian regions and southern Moravian regions showed lower numbers. Major cities (Praha, Brno, Ostrava) scored lower than their suburban areas, which may be due to the tendency of some entities to move to the centres in an effort to escape the reach of the tax inspections. This phenomenon, on the other hand, is not so evident in smaller regional centres. This paper confirms that the number of donors (or donor ratio) in the regions remains stable over time, but it is responsive to the external shocks (floods 2002, economic crisis 2008).

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