Editors: Boris StreÄanskĂœ, Marianna Török
The subject of this study is the percentage tax designation system as a phenomenon in the nexus of public finance allocation, public benefit/civil society realm and taxation. Its focus is Central and Eastern Europe (CEE), where the system has remained to be a popular policy instrument over twenty years.
This research had been prepared in 2014 and was conducted during 2015 in five CEE countries that use the percentage tax designation system: Hungary, Lithuania, Poland, Romania and Slovakia. It focused on four areas: 1) What the percentage tax designation system actually is and what it is not, 2) What is its role in funding of the non-profit sector, 3) What are its side effects and 4) What is the connection between the policy making and the results? www.taxdesignation.org
