Model finansowania wspólnot religijnych oparty na asygnacie podatkowej. Geneza i rozwój
A model for financing religious communities based on a tax write-off: Origin and development

Summary/Abstract: This paper presents the historical circumstances of the creation of an instrument for financing religious communities from public funds as a tax write-off and the subsequent development of this solution in several European countries. The emphasis is placed on examining the development trends visible in the structure of the tax write-off for religious communities in the legal systems to which this solution was subsequently introduced and the evolution of this structure within a given country. The aim of this research is to formulate practical conclusions based on identified trends for reforming the system of financing religious communities from public funds in Poland, consisting of establishing a tax write-off for churches and other religious organisations. The analysis makes it possible to confirm the hypothesis about the similarity of the effects of specific structural solutions of the tax write-off in various legal and socio-economic systems and to describe noticeable trends in the evolution of the legal structure of the tax write-off. As a result, conclusions are formulated for the reform in Poland regarding the desired context of its introduction (ending the dispute over the nationalisation and non-return of church land properties), the appropriate shape of the transitional period and the method of creating the tax write-off budget and its amount.

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