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2022 | Economics of Sustainability | 537--551
Tytuł artykułu

Bestowals and Donations of Goods to the Underprivileged - Necessary Economic Measures

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Języki publikacji
Today, more than enough food is produced in the world to feed the global population, but despite this, more than 690 million people still remain hungry. The hunger and malnutrition of a part of the world's population remain major challenges for the governments of the countries most affected, but it is also a challenge for the United Nations and international humanitarian organizations. Reducing the share of the poor in a country relies heavily on the strategy of those governments - structural change, social policy, aid to the most deprived, etc. In view of the EU countries - it is a part of the European strategy and largely depends on how individual countries utilize funding from the EU funds such as: Fund for European Aid to the Most Deprived (FEAD) European Social Fund (ESF), European Globalization Adjustment Fund (EGF). Especially valid in the redistribution of surplus food are food banks whose most important task is to collect food from donors and distribute it to the needy. The European Union countries encourage food donation through tax relief for donors in the form of VAT exemption on donated food, but with the right to recognize input tax on its purchase, i.e., food production and reduce the income tax base by the value of donated food.(original abstract)
Słowa kluczowe
  • RRiF College of Financial Management, Zagreb, Croatia
  • European Commission. (2017). EU guidelines on food donation (2017/C 361/01). Official Journal of the European Union, 60. Retrieved from https://eur-lex.europa. eu/legal-content/EN/TXT/PDF/?uri=OJ:C:2017:361:FULL&from=DA.
  • Eurostat. (2020). Income and living conditions. Retrieved from eurostat/web/income-and-living-conditions.
  • FAO, IFAD, UNICEF, WFP and WHO. (2019, July 13). The State of Food Security and Nutrition in the World 2019. Safeguarding against economic slowdowns and downturns. Rome: FAO. Retrieved from
  • Croatian Bureau of Statistics. (2019). Indicators of poverty and social exclusion. LVII (14.1.1.). Retrieved from
  • Mack, J. (2016). Absolute and overall poverty (Poverty and Social Exclusion). Retrieved from
  • Stenmarck, Å. (IVL), Jensen, C. (IVL), Quested, T. (WRAP), & Moates. G. (IFR). (2016). Estimates of European food waste levels (Fusions EU). Stockholm: European Commission. Retrieved from Publications/Estimates%20of%20European%20food%20waste%20levels.pdf.
  • United Nations. (1995, March 6-12), The Copenhagen Declaration and Programme of Action (World Summit for Social Development). New York: Author. Retrieved from
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