Finanse i podatki w trzecim sektorze
Finance and Taxes in the Third Sector
Contributor(s): Maria Supera-Markowska (Editor)
Subject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Public Administration, Law on Economics, Financial Markets
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: finance; taxes; third sector; Poland; Spain
Summary/Abstract: The publication is the result of the 8th Polish-Spanish Scientific Conference 'Finance and Taxes in the Third Sector', organized in October 2024 by the Centre of Spanish and European Law of the University of Warsaw. The problems discussed in the book are, among others: the analysis of the Act on Public Benefit Activity and Volunteerism in Poland, the general characteristics of the third sector in Poland and Spain, financing non-governmental organisations from the budget in Poland, the analysis of legal and factual aspects of financial cooperation between NGOs and the economic sector entities, the VAT neutrality principle in public benefit organisations, and the analysis of tax exemptions for non-governmental organizations. Legal status as at 31 March 2025.
- E-ISBN-13: 978-83-235-6996-1
- Print-ISBN-13: 978-83-235-6995-4
- Page Count: 218
- Publication Year: 2025
- Language: Polish
Wprowadzenie
Wprowadzenie
(Introduction)
- Author(s):Maria Supera-Markowska
- Language:Polish
- Subject(s):Law on Economics, Public Finances
- Page Range:7-20
- No. of Pages:14
- Keywords:third sector; finance and taxes; non-governmental organizations
- Summary/Abstract:The text is an introduction to the subject of finance and tax issues in the third sector. It defines the conceptual apparatus necessary to conduct analyses in the indicated scope and presents the most important problematic issues. It presents the results of current research in the subject area, which are a starting point for in-depth or extended analyses conducted in this monograph.
- Price: 1.50 €
Dwadzieścia lat ustawy o działalności pożytku publicznego i o wolontariacie
Dwadzieścia lat ustawy o działalności pożytku publicznego i o wolontariacie
(Twenty years of the Act on Public Benefit Activity and Volunteerism)
- Author(s):Piotr Frączak
- Language:Polish
- Subject(s):Sociology of Law, Administrative Law
- Page Range:21-30
- No. of Pages:10
- Keywords:public benefit activities; non-governmental organisations; third sector
- Summary/Abstract:The text is an attempt to assess the functioning of the Act on Public Benefit Activity and Volunteerism from the perspective of 20 years of its operation. This act plays a key role in the activities of non-governmental organizations in Poland, and in the common narrative some even referred to it as “the constitution of the third sector”. This formulation is undoubtedly exaggerated, but the Act itself has undoubtedly shaped, although not only in a positive sense, the current non-governmental sector.
- Price: 0.50 €
Charakterystyka trzeciego sektora w Polsce i w Hiszpanii
Charakterystyka trzeciego sektora w Polsce i w Hiszpanii
(The characteristics of the third sector in Poland and Spain)
- Author(s):Weronika Węgorzewska
- Language:Polish
- Subject(s):Socio-Economic Research, Comparative Law
- Page Range:31-40
- No. of Pages:10
- Keywords:third sector; NGOs
- Summary/Abstract:The text addresses the subject of the third sector in Poland and Spain, analyzing its role, history and relations with public administration. In Poland, this sector struggles with limited financial resources and low social participation. In Spain, where NGOs were strongly linked to the state, the main problem is still their excessive dependence on public funds. Taking into account the challenges, the future prospects of the third sector in both countries are presented.
- Price: 0.50 €
Finansowanie organizacji pozarządowych ze środków budżetowych w Polsce w latach 2015–2023 – wybrane zagadnienia finansowe i prawne
Finansowanie organizacji pozarządowych ze środków budżetowych w Polsce w latach 2015–2023 – wybrane zagadnienia finansowe i prawne
(Financing non-governmental organizations from the budget in Poland in the years 2015–2023 – selected financial and legal issues)
- Author(s):Michał Bitner
- Language:Polish
- Subject(s):Public Finances, Administrative Law
- Page Range:41-74
- No. of Pages:34
- Keywords:grant-in-aid; bidding competition; principle of annuality of grants; budget classification
- Summary/Abstract:The text presents the results of the analysis of grants-in-aid provided to non-governmental organizations from the state budget and the budgets of local governments in 2015–2023. The discussion of the results of the survey was preceded by a presentation of the legal framework for subsidizing NGOs from budget funds, in particular, concerning the commissioning of public tasks to NGOs. In this regard, the solution of the conflict between the principle of annuality of grants and the permissibility of concluding long-term contracts for support or entrustment of the implementation of a public task was presented, among others.
- Price: 2.50 €
Prawne i faktyczne aspekty współpracy finansowej między organizacjami pozarządowymi a sektorem gospodarczym
Prawne i faktyczne aspekty współpracy finansowej między organizacjami pozarządowymi a sektorem gospodarczym
(Legal and factual aspects of financial cooperation between NGOs and the economic sector)
- Author(s):Wojciech Nowicki
- Language:Polish
- Subject(s):Business Economy / Management, Law on Economics
- Page Range:75-89
- No. of Pages:15
- Keywords:intersectoral cooperation; NGOs; economic sector; NGOs funding
- Summary/Abstract:The text deals with the issue of legal and factual aspects of financial cooperation between non-governmental organisations and entities of the economic sector. It analyses issues concerning the very essence of intersectoral cooperation and its sources, types and motivations for establishing it. Factual difficulties occurring in practice, which make it impossible to start cooperation, are presented, together with solutions. The benefits of establishing cross-sectoral cooperation for both third sector and economic sector entities are characterised, as well as its possible legal forms.
- Price: 1.50 €
Działalność pożytku publicznego jako działalność gospodarcza w systemie podatku od towarów i usług
Działalność pożytku publicznego jako działalność gospodarcza w systemie podatku od towarów i usług
(Public benefit activity as economic activity in the context of value-added tax)
- Author(s):Jakub Balmowski
- Language:Polish
- Subject(s):Law on Economics, Public Finances, EU-Legislation
- Page Range:90-104
- No. of Pages:15
- Keywords:public benefit activity; economic activity; value-added tax
- Summary/Abstract:The study addresses the issue of taxation of public benefit activities under the value added tax (VAT) system. In particular, the taxation of subsidies granted from public funds appears problematic, as it creates significant disparities depending on whether an organization is an active VAT taxpayer or not. The analysis suggests that it would be reasonable to introduce an exemption for the supply of goods or services whose cost is covered by such subsidies. However, this change would need to be implemented at the European Union level due to the harmonization of VAT regulations across member states.
- Price: 1.50 €
Zasada neutralności VAT w organizacjach pożytku publicznego
Zasada neutralności VAT w organizacjach pożytku publicznego
(The VAT neutrality principle in public benefit organisations)
- Author(s):Sławomir Owczarczuk
- Language:Polish
- Subject(s):Law on Economics, Public Finances, EU-Legislation
- Page Range:105-121
- No. of Pages:17
- Keywords:tax law; VAT neutrality principle; public benefit activities
- Summary/Abstract:The aim of the text is to answer the question of whether and how the principle of VAT neutrality is implemented in the activities of public benefit organisations (PBOs). Neutrality is one of the fundamental principles of value added tax and should be respected to the extent that it does not violate the conditions of competition and does not influence the decisions of entities present on the common market. De lege lata, respecting the principle of VAT neutrality in the activities of PBO requires their cases to be decided in accordance with the principle in dubio pro tributario. De lege ferenda, legislative changes at the EU level are necessary.
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Problematyka darowizn dla organizacji pozarządowych w kontekście unikania bądź uchylania się od opodatkowania. Analiza rozwiązań prawnych w Polsce na tle systemów hiszpańskiego i amerykańskiego
Problematyka darowizn dla organizacji pozarządowych w kontekście unikania bądź uchylania się od opodatkowania. Analiza rozwiązań prawnych w Polsce na tle systemów hiszpańskiego i amerykańskiego
(Donations for the charitable organizations in the light of tax avoidance and tax evasion. The analysis of the legal solutions in Poland compared to Spanish and American tax regimes)
- Author(s):Maria Wnęk
- Language:Polish
- Subject(s):Law on Economics, Public Finances, Comparative Law
- Page Range:122-136
- No. of Pages:15
- Keywords:donation; non-governmental organisations; tax avoidance; tax evasion
- Summary/Abstract:Article 26 section 1 point 9 of the Personal Income Tax Act establishes a possibility of a deduction of charitable donation from the tax base up to 6% of the earned income. Such regulations, also functioning in different form in the foreign tax regimes, are supposed to encourage the support of non-governmental organizations. Nonetheless, they can enable tax avoidance or tax evasion as a result of the abuse of law. This paper aims to analyze the role of donations for the third-sector in tax avoidance or tax evasion on the example of Polish, Spanish an American tax regimes as well as examine and evaluate the solutions adapted in response to this phenomenon.
- Price: 1.50 €
Opodatkowanie darowizn otrzymanych od organizacji pozarządowych w Polsce i w Hiszpanii – ujęcie porównawcze
Opodatkowanie darowizn otrzymanych od organizacji pozarządowych w Polsce i w Hiszpanii – ujęcie porównawcze
(Taxation of donations received from non-governmental organisations in Poland and Spain – a comparative perspective)
- Author(s):Aleksandra Jiménez
- Language:Polish
- Subject(s):Law on Economics, Public Finances, Comparative Law
- Page Range:137-148
- No. of Pages:12
- Keywords:taxation of donations; non-governmental organisations; the inheritance and donation tax act; social assistance
- Summary/Abstract:The aim of this text is to compare the legal provisions governing the taxation of donations received by people in need in Poland and Spain, in the context of their impact on the efficiency and transparency of social welfare systems in both countries. Conducting a comparative analysis of these regulations will enable an assessment of the effectiveness of the existing provisions and allow for the formulation of de lege ferenda conclusions concerning the Polish legal system, which could contribute to simplifying the processes of providing support to those in need.
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Podatkowe zwolnienia dla organizacji pozarządowych w podatku dochodowym od osób prawnych – ocena obecnej regulacji i propozycje zmian
Podatkowe zwolnienia dla organizacji pozarządowych w podatku dochodowym od osób prawnych – ocena obecnej regulacji i propozycje zmian
(Tax exemptions for non-governmental organizations in corporate income tax – the assessment of the current regulation and proposals for changes)
- Author(s):Barbara Błaszczak
- Language:Polish
- Subject(s):Law on Economics, Public Finances
- Page Range:149-163
- No. of Pages:15
- Keywords:non-governmental organizations; corporate income tax; tax exemptions; public benefit activity
- Summary/Abstract:The purpose of this text is to analyze and assess the regulation of tax exemptions available to non-governmental organizations under corporate income tax law. The analysis shows that the current legislative framework is not necessarily aimed at promoting specific entities, but rather at promoting the activities they undertake, which contribute to socially beneficial initiatives. Under the current corporate income tax regulations, there is no explicit subject-related or entity-related exemption provided for income earned specifically by non-governmental organizations, which may give rise to significant interpretative doubts for both taxpayers and tax authorities. Moreover, the current approach to taxing the income of non-governmental organizations may not succeed in taking into account the dynamic development of modern NGOs’ areas of activity, which often extend beyond the scope of the statutory catalogue of exemptions. Consequently, there may be a need to reflect on how tax exemptions dedicated to Polish non-governmental organizations are regulated under income tax law. Possible directions for tax reforms are outlined in this text.
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Zwolnienie przedmiotowe dochodów przeznaczonych na działalność statutową jako alternatywa dla zwolnienia podmiotowego organizacji pozarządowych w kontekście orzecznictwa
Zwolnienie przedmiotowe dochodów przeznaczonych na działalność statutową jako alternatywa dla zwolnienia podmiotowego organizacji pozarządowych w kontekście orzecznictwa
(Objective exemption of income allocated to statutory activity as an alternative to subjective exemption of non-governmental organisations in the context of existing case law)
- Author(s):Mikołaj Sikorski
- Language:Polish
- Subject(s):Law on Economics, Public Finances
- Page Range:164-185
- No. of Pages:22
- Keywords:objective tax exemption; corporate income tax; non-profit organisations
- Summary/Abstract:The author analyzes tax exemption concerning income allocated to statutory objectives which are listed in the polish CIT Act, whose main beneficiaries are non-profit organisations. The subject of the analysis is, first of all, current legislative solutions and case law practice related to the tax exemption in question. The purpose of the paper is to determine whether the current objective tax exemption is an good alternative to subjective tax exemption of non-profit organisations and how to rectify imperfections of the current regulation.
- Price: 2.00 €
Koszty uzyskania przychodów w polskim porządku prawnym – czy obecne uregulowanie jest spójne ze sposobem działania organizacji pozarządowych?
Koszty uzyskania przychodów w polskim porządku prawnym – czy obecne uregulowanie jest spójne ze sposobem działania organizacji pozarządowych?
(Tax-deductible costs in the Polish legal order – is the current regulation consistent with the way NGOs operate?)
- Author(s):Marcin Świderski
- Language:Polish
- Subject(s):Law on Economics, Public Finances
- Page Range:186-199
- No. of Pages:14
- Keywords:tax-deductible costs; NGOs; non-governmental organizations; public benefit organizations (PBOs); tax law; Corporate Income Tax (CIT); principles of cost deduction
- Summary/Abstract:The chapter aims to analyze the issue of tax-deductible costs under Polish law, with a particular focus on non-governmental organizations (NGOs). A contentious problem in the context of NGOs, especially public benefit organizations (PBO), is that their primary objective is not profit-making but the fulfillment of their statutory mission. Consequently, the application of tax regulations, including provisions on tax-deductible costs, may be ambiguous and result in practical challenges.
- Price: 1.50 €
Realizacja zwolnień w podatkach majątkowych przez organizacje pozarządowe
Realizacja zwolnień w podatkach majątkowych przez organizacje pozarządowe
(Implementation of exemptions in property taxes by non-governmental organisations)
- Author(s):Stanisław Bogucki
- Language:Polish
- Subject(s):Law on Economics, Public Finances
- Page Range:200-215
- No. of Pages:16
- Keywords:tax exemptions; non-governmental organisations; public benefit organisation; public benefit activity; property taxes; real estate tax; tax on civil law transactions
- Summary/Abstract:The study affirmatively confirms the hypothesis that public benefit organisations may qualify for exemptions from certain property taxes (real property tax and tax on civil law transactions), subject to satisfaction of one primary condition: said exemption shall apply exclusively to unpaid statutory public benefit activities conducted by public benefit organisations. The second condition, with respect to real property tax, requires that the aforementioned statutory activity be conducted on real property or portions thereof occupied specifically for the purpose of said activities. With regard to tax on civil law transactions, exemption extends to public benefit organisations engaging in civil law transactions solely in connection with such activities. It should be noted that both the concepts of 'connection' and 'real property (or portions thereof) occupied' remain subjects of controversy in both theory and practice.
- Price: 1.50 €
