Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research

Mamcarczyk Mariola () and Zieniuk Paweł ()
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Mamcarczyk Mariola: Cracow University of Economics, Dept. of Economics, 27 Rakowicka St., 31-510Cracow
Zieniuk Paweł: Cracow University of Economics, Dept. of Financial Accounting, 27 Rakowicka St., 31-510Cracow

Journal of Management and Business Administration. Central Europe, 2020, vol. 28, issue 4, 86-106

Abstract: Purpose: This article seeks to assess the scale of using the funds from Poland’s 1% of personal income tax scheme in the funding of public benefit activity conducted by public benefit organizations in the area of promotion of sports and physical culture. Moreover, it attempts to establish the determinants of revenues from this source earned by individual organizations.

Keywords: technical report; public benefit organizations; foundations; associations; 1% of income tax (search for similar items in EconPapers)
JEL-codes: L31 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:jmbace:v:28:y:2020:i:4:p:86-106:n:6

DOI: 10.7206/cemj.2658-0845.36

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