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Tax deduction “1%” as a source of financing for the social economy in Poland: Retrospection and projection of the level of social involvement

Dorota Jegorow ()
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Dorota Jegorow: Katolicki Uniwersytet Lubelski Jana Pawła II

Ekonomia Społeczna/Social Economy, 2017, vol. 1, 48-63

Abstract: One of the basic problems of social economy entities is maintaining independence and financial stability. Meanwhile, dependence on public support has dominated the main sources of funding for public benefit organizations. In this context, the revenue generated by the “1%” tax deduction should also be considered. Over ten years of this solution existence, 49% of the total number of taxpayers was covered. A marked slowdown in this trend indicates that the potential maximum absorption is approaching. This situation should lead to the rethinking of the new marketing strategy by the organizations earning high revenues under the “1%” tax deduction, and also these, who are planning to use this form of support to potential benefit.

Keywords: retraditionalisation; social economy; social entrepreneurship; school cooperative; social capital (search for similar items in EconPapers)
JEL-codes: B55 H24 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aga:esjour:v:1:y:2017:p:48-63

DOI: 10.15678/ES.2017.1.04

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