Variations of the Percentage Designations Boris Strečanský

?? how to fund the public benefit purposes and institutions when the old ways of public financing are not working or applicable due to changed conditions ???

Variations of the Mechanism BENEFICIARIES Public Entities - Museums, Research Institutes (Hungary, Slovakia) Political Parties (Lithuania, Italy) Civil Society Organizations (Private Not-For-Profit Organizations), Trade Unions, Church-based organizations (all studied countries) Individuals Scholarships Health Treatment, (Poland, Romania, Lithuania) Churches (Lithuania Churches (Hungary, Italy, Lithuania)

Variations of the Mechanism II DESIGNATORS Individual Taxpayers (all countries) Corporate Taxpayers (Slovakia)

Church - problem for the modern, post French Revolution European states (Bullain) – separation from the church, yet supporting the church. Public Institutions – Hypertrophied during the communism – but how to fund them in free-market conditions? (Hungary)

CSOs: suppressed by the state during the communism – how to establish free and supportive relationship between the state and CSOs? Political parties – how to design a system of financing where political parties are funded and governed in a transparent way and not serve oligarchic interests?

Some observations from the region Concerns about competition between churches and CSOs or public entities and CSOs were resolved without a tension (no major loosers, win-win results). Insufficient resources in public domains (public schools, hospitals) make a pressure towards the mechanism even when it is only civil society oriented Hard to obtain data on real flows of tax designations resources in the public sector – many quasi CSOs established to benefit the public sector institutions