Zmiany przepisów o jednym procencie należnego podatku dochodowego od osób fizycznych a zachowanie podatników
Changes in one percent of the tax regulations and tax-payers behaviour

Summary/Abstract: Since 2004 in Poland payers of personal income tax have been able to decide about donating 1 percent of personal income tax to a chosen non-profit organization (NPO). Since the introduction of the possibility of donating non-profit organization tax regulations have been repeatedly modified. The aim of the article is to determine in what way changes of tax regulation influence tax-payers’ decision. Do after the modification tax-payers willingly use the ability to decide who they should donate their 1 percent of personal income tax to? In order to answer this question based on data from 2003 till 2014 the soft model was built. It turned out that in the initial period, the interest of taxpayers donating NPO 1 percent of tax was negligible, after the simplification of tax regulations and the dissemination of information about the possibility of subsidizing NPO, from year to year more and more taxpayers decide to donate their one percent of tax.

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