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2006 | 24 | 4 | 533-551
Article title

Personal income tax allocation in the Visegrad Countries

Authors
Title variants
Languages of publication
HU
Abstracts
EN
In the second part of the 1990s, a new financing form of non-governmental organizations (NGOs) was introduced in the Visegrad countries (Hungary, Slovakia, the Czech Republic, Poland), which made it possible to designate a legally defined part of the personal income tax for nonprofit organizations. I find it important to write about this financing form, because by designating 1 or 2 per cent of the personal income tax the citizens can intervene in the distribution of state funds and can also take part in the financing of NGOs. According to experience citizens rarely grasp this opportunity. In my study I offer a short summary of how taxpayers can designate the legally defined per cent of their personal income tax to nongovernmental organizations in the Visegrad countries. There is also an unusual example in Slovakia, where companies can also allocate a set percentage of their tax (corporate tax) to NGOs. My study also shows the reasons why citizens are so disinterested in this form of philanthropy. In all the four countries the aim of the new financing form was the same, however, practices differ. For example in Poland and Slovakia, NGOs that would like to live with this form of philanthropy have to be registered. So, the NGOs do not only depend on the taxpayers' willingness to designate the determined part of the personal tax income and on the percentage campaigns, but also on the effort of the NGOs to get registered.
Year
Volume
24
Issue
4
Pages
533-551
Physical description
Document type
ARTICLE
Contributors
author
  • A. Reisinger, no address given, contact the journal editor
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
07HUAAAA02976071
YADDA identifier
bwmeta1.element.67b11695-3b66-3e81-9a83-23b1ecbb9082
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