Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme : Empirical Research

• Autorzy: Mariola Mamcarczyk , Paweł Zieniuk
• Języki publikacji: EN

Abstrakty

EN

Purpose: This article seeks to assess the scale of using the funds from Poland's 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations.

Methodology: The article presents the results of own research based on a sample of 100 random public benefit organizations. Research conclusions are formulated based on the literature and legislation review, data from the financial statements and technical reports of selected organizations, and statistical methods selected to verify the formulated hypotheses.

Findings: The revenues earned by the organizations from the 1% scheme do not depend on conventional factors, such as organization coverage, the number of beneficiaries, and the persons involved in the activity of the organization or duration of public benefit activity.

Research limitations: The model developed for research purposes considers no immeasurable factors that may affect the amount of earned revenues, such as recognizability of organization in the society or taxpayer loyalty.

Originality: Our research pioneers the issue of determinants of funds acquired by the organizations from the 1% scheme. Research conclusions can be regarded as a voice in the discussion on the sources of funding the operation of foundations and associations. (original abstract)

Słowa kluczowe

EN

Public benefit organisation; Individual income tax; Source of financing; Empirical researches; Research results

PL

Organizacje pożytku publicznego; Podatek dochodowy od osób fizycznych; Źródła finansowania; Badania empiryczne; Wyniki badań

• Czasopismo: Central European Management Journal
• Rocznik: 2020
• Tom: 28
• Numer: nr 4
• Strony: 86--106

Twórcy

autor

Mariola Mamcarczyk

• Cracow University of Economics

autor

Paweł Zieniuk

• Cracow University of Economics

Bibliografia

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Identyfikatory

DOI

10.7206/cemj.2658-0845.36