Description

• Title:
  One percent of personal income tax as a source of revenue in public benefit organisations
• Creator:
  Chojnacka, Ewa
• Description:
  Motivation: Expert literature addresses the issue of funds transferred in the form of 1% of personal income tax for public benefit organisations (PBOs). Taking into consideration the fact that previous papers concentrated on the macro approach, a research gap has been observed regarding the analysis of the significance of the 1% mechanism as a source of revenue from the perspective of individual organisations.Aim: The purpose of this paper is to assess the significance of 1% of personal income tax for thirty PBOs that receive the highest contributions from this source. This research aims to study whether the 1% mechanism is the main source of revenue for those PBOs and if the share of funds from 1% in total revenues was stable in subsequent years.Results: The funds from 1% do not constitute the major source of total revenues for the PBOs receiving the highest contributions under the 1% mechanism. The PBOs analysed in this paper differ in their structure of revenues and the share of funds from 1% of personal income tax in total revenues equals from 5% to 100% in the examined period. In eleven out of thirty PBOs the share of 1% income tax did not exceed 50% of total revenues in any of the years analysed. Only for three PBOs the difference between the maximum and the minimum share of funds from the 1% mechanism in total revenues was less than 5 percentage points in a given period.
• Object availability:
  free access
• Rights:
  Prawa autorskie (c) 2020 Ekonomia i Prawo. Economics and Law
• Date:
  2020.09.30
• Type:
  info:eu-repo/semantics/article;
  info:eu-repo/semantics/publishedVersion
• Language:
  English
• Source:
  Ekonomia i Prawo. Economics and Law; Vol. 19 No. 3 (2020); 449-465;
  Ekonomia i Prawo. Economics and Law; Tom 19 Nr 3 (2020); 449-465;
  2392-1625;
  1898-2255
• Format:
  application/pdf
• Publisher:
  Uniwersytet Mikołaja Kopernika w Toruniu
• Relation: https://apcz.umk.pl/EiP/article/view/EiP.2020.030/26690
• Subject:
  public benefit organisation;
  1% of personal income tax;
  revenue structure;
  L31;
  M41;
  Z23
• Identifier: https://apcz.umk.pl/EiP/article/view/EiP.2020.030
• Data provider:
  Akademicka Platforma Czasopism
• Can I use it?:
  seek permission
• Type:
  text