Zasady odliczania darowizn od dochodu podatkowego
Rules for deduction of income tax donations

Summary/Abstract: Donation is a way of supporting units in need – by giving them money or belongings. A rational advantage for the donor is a possibility to deduct the value of the donation from the income, which results in paying a lower income tax. The article discusses the principles regulating the deduction under discussion and the requirements that must be met to take advantage of the right to make such a deduction. The study used research methods such like: analysis and deduction.

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