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