From Church Tax to the Institution of Budget Allocation

E. Khaunina
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E. Khaunina: The State Institute for the Arts Research, Moscow, Russia

Journal of the New Economic Association, 2014, vol. 24, issue 4, 200-205

Abstract: In this article the evolutionary aspects of institution of budget allocation are presented. In the course of society development church taxes in some countries (Italy, Spain, and others) became voluntary in a form of tax allocation of the certain share of income tax (as a rule, from 0,5 to 2%). Gradually the taxpayers got the opportunity not only to finance churches through their income tax but also to support socio-cultural projects. Not long ago some countries of Central and Eastern Europe (such as Hungary, Poland, Slovakia, etc.) implemented their form of the institution of budget allocation which was called "percentage philanthropy". For most countries this mechanism gave the first opportunity for their taxpayers to directly have a say in the reallocation of centralized funds. It is also considered to be a new type of indirect state support, source of income for NPOs and the way to develop of civil society and public participation in the country.

Keywords: church tax; "percentage philantrophy"; tax allocation principle; institution of budget allocation; socio-cultural sphere (search for similar items in EconPapers)
JEL-codes: Z1 Z12 Z18 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:nea:journl:y:2014:i:24:p:200-205

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