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
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- EP ID EP81816
- DOI 10.5604/16414381.1165058
- Views 127
- Downloads 0
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