RÓWNOŚĆ I NIERÓWNOŚĆ W PRAWIE PODATKOWYM – STUDIUM PRZYPADKU INSTYTUCJI ODPISU Z PODATKU DOCHODOWEGO NA RZECZ ORGANIZACJI POŻYTKU PUBLICZNEGO
EQUALITY AND INEQUALITY IN TAX LAW. A CASE STUDY OF INCOME TAX ALLOCATION TO PUBLIC BENEFIT ORGANIZATIONS

Summary/Abstract: The objective of the paper is to analyse the compliance of the percentage-based income tax allocation to a public benefit organization with the principle of equality. The problem is examined with regard to beneficiaries of the allocated funds and decision makers. The research hypothesis presupposes that this principle is compromised in many aspects. The conducted analysis refers also to other tax law constructs related to public benefit activities (donations and volunteering). The above-defined topic is discussed using the dogmatic-legal and empirical method. A comparative legal analysis of the construct in question is also carried out to explore its practical application as juxtaposed not only with the principle of equality, but also taking into consideration the principle of subsidiarity, the idea of civil society and the concept of tax as a gratuitous performance. Based on the analysis, the desired trajectory of change in legislation is defined.

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