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Variations of the Percentage Designations
Boris Strečanský
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?? 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 ???
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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)
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Variations of the Mechanism II DESIGNATORS
Individual Taxpayers (all countries) Corporate Taxpayers (Slovakia)
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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)
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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?
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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
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