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2013 | 5(65) | 64-72
Article title

The Influence of Changes in Personal Income Tax. Regulations on Donating Non-Profit Organization

Title variants
Languages of publication
EN
Abstracts
EN
Each entity paying taxes would like to have real influence on the way of their allocation. Since 2004 in Poland payers of personal income tax were able to decide about donating 1 percent of personal income tax to a chosen public benefit organization for the first time. Since the introduction of the possibility of donating non-profit organization (NPO) tax regulations were repeatedly modified. Did tax-payers willingly use the ability to decide who they should donate their 1 percent of personal income tax to? In what way did changes of tax regulations influence taxpayers’ decision? In order to answer those questions soft modelling was used, which allowed to examine the influence of changes in regulations relating to 1 percent of personal income tax on taxpayers’ decision.
Year
Issue
Pages
64-72
Physical description
Contributors
  • Ph.D. – Faculty of Economics and Management, University of Bialystok
References
  • Informacja dotycząca kwot 1% należnego podatku dochodowego od osób fizycznych przekazanych organizacjom pożytku publicznego z rozliczenia za 2011 rok, 2011, Ministerstwo Finansów, Warszawa.
  • Makowski G., 2007, Wiele twarzy jednego procenta, Instytut Spraw Publicznych, Warszawa.
  • Mierzyńska D., 1999, Modele miękkie w analizie porównawczej złożonych zjawisk społeczno ekonomicznych, rozprawa doktorska, Wydział Ekonomii i Zarządzania, Uniwersytet w Białymstoku, Białystok.
  • Perło D., 2004, Źródła finansowania rozwoju regionalnego, Wydawnictwo Wyższej Szkoły Ekonomicznej w Białymstoku, Białystok.
  • Rogowski J., 1990, Modele miękkie. Teoria i zastosowanie w badaniach ekonomicznych, Wydawnictwo Filii UW w Białymstoku, Białystok.
  • Wold H., 1980, Soft Modelling: Intermediate between Traditional Model Building and Data Analysis, Banach Centre Publication, no. 6, Matematical Statistical.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-7744d0be-1910-4d5a-b774-c4b42e41f8f2
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