Orgaznizacje pożytku publicznego jako beneficjenci podatku dochodowego od osób fizycznych

• Authors: Musiałkiewicz Robert

Title variants

EN

Public benefit organizations as the beneficiary of personal income tax

• Languages of publication: PL

Abstracts

EN

The purpose of the article is a legal analysis of the participation of public benefit organizations in personal income tax. The author defines public benefit organizations, indicating the conditions that they need to meet in order to be able to participate in the personal income tax. Broad considerations relate to the analysis of the legal structure of the 1% tax deduction, its scope and the procedures for transfer of funds from the State budget to eligible entities. The article also presents the scale of the issues against the background of the practical functioning of the public finances. The article summarizes the reflection on the rationality and the essence of the transfer of public funds to public benefit organizations.

Keywords

EN

public benefit organizations; personal income tax

podatek dochodowy od osób fizycznych; organizacje pozarządowe; organizacje pożytku publicznego

• Publisher: Wyższa Szkoła Bankowa w Toruniu
• Journal: Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
• Year: 2013
• Issue: 12
• Pages: 263-277

Contributors

author

Musiałkiewicz Robert

• Państwowa Wyższa Szkoła Zawodowa we Włocławku, Zakład Administracji