Object's details: The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?

Provider:Repozytorium Uniwersytetu Łódzkiego

Description

Title:
The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?
Creator:
Supera-Markowska, Maria
Contributor:
University of Warsaw, Faculty of Law and Administration, Financial Law Department;
m.supera@wpia.uw.edu.pl
Description:
Since 1st January, 2004, the institution of a designation of part of the income tax in favour of public benefit organisations has been functioning in the Polish tax system. The right to the allocation may be exercised by PIT taxpayers. However, CIT taxpayers do not exercise such an entitlement. This situation in the Polish legal system is the starting point for further analysis of the correctness of financial support for public benefit activities by taxpayers within the institution of the income tax designation in order to – if necessary – formulate some de lege ferenda postulates.;
Od 1 stycznia 2004 r. w polskim systemie podatkowym funkcjonuje instytucja odpisu części podatku dochodowego na rzecz organizacji pożytku publicznego. Z prawa do alokacji mogą korzystać podatnicy PIT. Natomiast podatnicy CIT nie mają takiego uprawnienia. Ta sytuacja w polskim systemie prawnym stanowi punkt wyjścia do dalszej analizy prawidłowości finansowego wspierania działalności pożytku publicznego przez podatników w ramach instytucji odpisu z podatku dochodowego, w celu – jeśli zajdzie taka potrzeba – sformułowania pewnych postulatów de lege ferenda.
Object availability:
free access
Rights: https://creativecommons.org/licenses/by-nc-nd/4.0/
Date:
2024.03.27;
2023.12.30
Type:
Article
Language:
English
Format:
application/pdf
Publisher:
Wydawnictwo Uniwersytetu Łódzkiego
Relation:
Kwartalnik Prawa Podatkowego;4
Subject:
income tax designation;
public benefit organisations;
financial support for public benefit activities;
odpis z podatku dochodowego;
organizacje pożytku publicznego;
wsparcie finansowe działalności pożytku publicznego
Identifier:
1509-877X;
http://hdl.handle.net/11089/51173 ;
2658-0349;
10.18778/1509-877X.2023.04.10
Data provider:
Repozytorium Uniwersytetu Łódzkiego

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Object's details: The Income Tax Designation for the Benefit of PBOs: Correct Financial Support for Public Benefit Activities by Taxpayers Within the Institution of the Income Tax Designation?

Description

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