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

Author

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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)

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.

Suggested Citation

  • Mamcarczyk Mariola & Zieniuk Paweł, 2020. "Funding of Public Benefit Activity with 1% of Personal Income Tax Scheme: Empirical Research," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(4), pages 86-106, December.
  • Handle: 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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    References listed on IDEAS

    as
    1. Grzegorz Michalski, 2011. "Operating Cycle And Nonprofit Organizations Efficiency," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 584-598.
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    More about this item

    Keywords

    technical report; public benefit organizations; foundations; associations; 1% of income tax;
    All these keywords.

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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