Odliczenia darowizn na cele kultu religijnego dokonywane przez uprawnione osoby prawne w latach 2004–2016
Deductions of Religious Worship Donations Made by Entitled Legal Persons in the Years 2004–2016

Summary/Abstract: This article presents statistical data on the use of the benefit of deducting donations made for religious worship in 2004–2016, including primarily the amount of donations deducted. The conducted research consisting in visualizing and processing of the quoted data is presented with the use of various charts. Not only does the author provide a discussion of the research results, but he also introduces the concept of “market potential” and proposes to adopt an indicator of the level of utilisation of market potential for assessing the effectiveness of the institution of deductions.

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