Deductions of Religious Worship Donations Made by Entitled Legal Persons in the Years 2004–2016

Authors

  • Łukasz Bernaciński Doktorant, Uniwersytet Łódzki, Wydział Prawa i Administracji, Katedra Teorii i Filozofii Prawa. Poland

DOI:

https://doi.org/10.26485/SPE/2019/110/2

Keywords:

financing religious organizations; public finances; law on religion; tax law

Abstract

This article presents statistical data on the use of the benefit of deducting donations made for religious worship between 2004 and 2016, including primarily the amount of donations deducted. The research involves visualizing and processing the quoted data with the use of various charts. The author provides a discussion of the research results and introduces the concept of “market potential.” He also proposes adopting an indicator of the level of utilization of market potential to assess the effectiveness of the institution of deductions.

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Published

2019-06-15

How to Cite

Bernaciński, Łukasz. (2019). Deductions of Religious Worship Donations Made by Entitled Legal Persons in the Years 2004–2016. Studia Prawno-Ekonomiczne, 110, 21–36. https://doi.org/10.26485/SPE/2019/110/2

Issue

Section

ARTICLES - THE LAW