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From Church Tax to the Institution of Budget Allocation

Author

Listed:
  • Khaunina, E.

    (The State Institute for the Arts Research, Moscow, Russia
    Institute of Economics (RAS), Moscow, Russia)

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.

Suggested Citation

  • Khaunina, E., 2014. "From Church Tax to the Institution of Budget Allocation," Journal of the New Economic Association, New Economic Association, vol. 24(4), pages 200-205.
    • Handle: RePEc:nea:journl:y:2014:i:24:p:200-205
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    Cited by:

    1. Muzychuk, V., 2019. "Financing of the Arts and Culture in Russia: A Step Forward and Two Back..," Journal of the New Economic Association, New Economic Association, vol. 41(1), pages 208-215.

    More about this item

    Keywords

    church tax; percentage philantrophy; tax allocation principle; institution of budget allocation; socio-cultural sphere;
    All these keywords.

    JEL classification:

    • Z1 - Other Special Topics - - Cultural Economics
    • Z12 - Other Special Topics - - Cultural Economics - - - Religion
    • Z18 - Other Special Topics - - Cultural Economics - - - Public Policy

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