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Tax deduction “1%” as a source of financing for the social economy in Poland: Retrospection and projection of the level of social involvement

Author

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  • Dorota Jegorow

    (Katolicki Uniwersytet Lubelski Jana Pawła II)

Abstract

One of the basic problems of social economy entities is maintaining independence and financial stability. Meanwhile, dependence on public support has dominated the main sources of funding for public benefit organizations. In this context, the revenue generated by the “1%” tax deduction should also be considered. Over ten years of this solution existence, 49% of the total number of taxpayers was covered. A marked slowdown in this trend indicates that the potential maximum absorption is approaching. This situation should lead to the rethinking of the new marketing strategy by the organizations earning high revenues under the “1%” tax deduction, and also these, who are planning to use this form of support to potential benefit.

Suggested Citation

  • Dorota Jegorow, 2017. "Tax deduction “1%” as a source of financing for the social economy in Poland: Retrospection and projection of the level of social involvement," Ekonomia Społeczna/Social Economy, Collegium of Economy and Public Administration, vol. 1, pages 48-63.
    • Handle: RePEc:aga:esjour:v:1:y:2017:p:48-63
    DOI: 10.15678/ES.2017.1.04
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    More about this item

    Keywords

    retraditionalisation; social economy; social entrepreneurship; school cooperative; social capital;
    All these keywords.

    JEL classification:

    • B55 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Social Economics
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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