{'fraction_non_alphanumeric': 0.01808439383791025, 'fraction_numerical': 0.011386470194239785, 'mean_word_length': 4.616541353383458, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
One percent of personal income tax as a source of revenue in public benefit organisations

Motivation: Expert literature addresses the issue of funds transferred in the form of 1% of personal income tax for public benefit organisations (PBOs). Taking into consideration the fact that previous papers concentrated on the macro approach, a research gap has been observed regarding the analysis of the significance of the 1% mechanism as a source of revenue from the perspective of individual organisations. Aim: The purpose of this paper is to assess the significance of 1% of personal income tax for thirty PBOs that receive the highest contributions from this source. This research aims to study whether the 1% mechanism is the main source of revenue for those PBOs and if the share of funds from 1% in total revenues was stable in subsequent years. Results: The funds from 1% do not constitute the major source of total revenues for the PBOs receiving the highest contributions under the 1% mechanism. The PBOs analysed in this paper differ in their structure of revenues and the share of funds from 1% of personal income tax in total revenues equals from 5% to 100% in the examined period. In eleven out of thirty PBOs the share of 1% income tax did not exceed 50% of total revenues in any of the years analysed. Only for three PBOs the difference between the maximum and the minimum share of funds from the 1% mechanism in total revenues was less than 5 percentage points in a given period.