The 1% tax deduction on personal income as the source of financing for public benefit organizations in Poland

Anna Kamińska-Stańczak , Wojciech Kozłowski


Since 2003, the Polish taxpayer has had the right to transfer 1% of their income tax to a selected public benefit organization (PBO). Apart from the public funds, the donations and the public generosity, it has been a significant source of financing for these organizations. Since the beginning of the functioning of the 1% tax mechanism in Poland, the number of the taxpayers transferring the deduction has increased 170-fold, while the amount of the funds has increased 63-fold. The main aim of this article is to present the principles of the functioning of the 1% tax mechanism as a form of support for PBOs in Poland. Therefore, the entities authorized to obtain the 1% tax, as well as the current procedures associated with transferring the funds to those organizations by the authorities of the national tax administration, have been characterized. To show the scale of the discussed issue, an analysis of the evolution in the process of raising funds from the 1% tax on the part of the PBOs was carried out in the years 2004-2017.
Author Anna Kamińska-Stańczak (FM / DA / FAU)
Anna Kamińska-Stańczak,,
- Financial Accounting Unit
, Wojciech Kozłowski (FM / DA / MAU)
Wojciech Kozłowski,,
- Management Accounting Unit
Publication size in sheets0.44
Book Slavíčková Pavla , Talášek Tomáš (eds.): Knowledge for market use 2018: public finances in the background of sustainable development: international scientific conference proceedings, 2018, Palacký University Olomouc, ISBN 978-80-244-5392-7, 511 p.
Keywords in Englishpublic benefit organizations (PBOs), personal income tax (PIT), 1% PIT mechanism
Languageen angielski
Score (nominal)15
Score sourceconferenceIndex
ScoreMinisterial score = 15.0, 28-01-2020, ChapterFromConference
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