Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues
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 considera...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2014-03-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.005 |
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| _version_ | 1850040216537006080 |
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| author | Robert Musiałkiewicz |
| author_facet | Robert Musiałkiewicz |
| author_sort | Robert Musiałkiewicz |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-0d71c814cc8247feab2d5866f7b7d8e0 |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2014-03-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-0d71c814cc8247feab2d5866f7b7d8e02025-08-20T02:56:09ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862014-03-0121779510.12775/PBPS.2014.005Participation of Public Benefit Organizations in Income Tax – Financial and Legal IssuesRobert Musiałkiewicz0Higher Vocational State School in WloclawekThe 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.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.005public benefit organizationspersonal income tax |
| spellingShingle | Robert Musiałkiewicz Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues Prawo Budżetowe Państwa i Samorządu public benefit organizations personal income tax |
| title | Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues |
| title_full | Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues |
| title_fullStr | Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues |
| title_full_unstemmed | Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues |
| title_short | Participation of Public Benefit Organizations in Income Tax – Financial and Legal Issues |
| title_sort | participation of public benefit organizations in income tax financial and legal issues |
| topic | public benefit organizations personal income tax |
| url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.005 |
| work_keys_str_mv | AT robertmusiałkiewicz participationofpublicbenefitorganizationsinincometaxfinancialandlegalissues |