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
Subject(s): Law on Economics, Public Finances, Comparative Law
Published by: Wydawnictwa Uniwersytetu Warszawskiego
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.

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