The use of financial information by donors in Poland: the example of the donations of 1% of income tax
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 83
Abstract
The aim of this article is to examine whether the financial information predominant in the statementsdrawn up for donors by Public Benefit Organisations (PBO) are used by the former when choosing the organisation to transfer 1% of their income tax to. The objective is implemented by conducting a survey among individual donors in Poland. Up to now, no surveys have been conducted among individual donors in Poland as regards the use of financial information in the context of donations and the motivations for the donors’ decisions. The obtained results show that donors, in taking the decision on supporting a given organisation with 1% of their income tax, only to a small extent rely on financial information. Only infrequently they search for such information on PBO websites or by browsing through their financial statements. Most donors declare that they support those PBOs that help their relatives or acquaintances. More than half of the respondents claim that they do not use financial information due to lack of time or knowledge of how to do it. The results of studies can help the legislator to develop reporting standards for PBOs and can help PBOs to create achievement measurement systems.
Authors and Affiliations
Halina Waniak-Michalak, Ewelina Zarzycka
Keywords
Related Articles
- EP ID EP81816
- DOI 10.5604/16414381.1165058
- Views 129
- Downloads 0
Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych
Dochód księgowy a dochód podatkowy – analiza empiryczna wyników spółek akcyjnych
Modele współpracy biegłego rewidenta z audytorami wewnętrznymi w polskich jednostkach
Celem artykułu jest przedstawienie teoretycznych modeli relacji biegłego rewidenta z audytorami wewnętrznymi w jednostkach oraz warunków doskonalenia współpracy między nimi. W artykule podjęto próbę uporządkowania zagadn...
Research on the accounting quality of public listed companies at the Budapest Stock Exchange
The operation of a financial reporting system is very expensive. In all areas where costs arise, it is important to examine whether the benefits exceed the costs or not. The objectives of financial reporting in Hungary a...
Contribution of chosen representatives of the accounting profession to the improvement of the organization of accountancy in inter-war Poland
The article presents achievements of chosen representatives of the Polish accounting community of the period 1918–1939 – W. Baliński, T. Kotowicz and A. Tytz – in the field of implementing the principles of scientific ma...
Audyt efektywnościowy jako narzędzie ukierunkowane na rozliczalność wydatkowania środków publicznych w Polsce na tle praktyk Wielkiej Brytanii
W ostatnich latach wydatkowanie środków publicznych w Polsce w sposób restrykcyjny poddawane jest ocenie obywateli. Powyższe wymusza na jednostkach sektora finansów publicznych wprowadzenie narzędzi, które umożliwią zbad...