Publications

Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future

Editors: Boris Strečanský, Marianna Török
Publisher: ERSTE Foundation, Vienna
Content: 140 pages
ISBN: 978-3-902673-09-1
Year: 2016

The subject of this study is the percentage tax designation system as a phenomenon in the nexus of public finance allocation, public benefit/civil society realm and taxation. Its focus is Central and Eastern Europe, where the system has remained to be a popular policy instrument over twenty years.

An international team of country research associates from Croatia, Czech Republic, Estonia, Hungary, Italy, Lithuania, Macedonia, Romania, Serbia and Slovakia operated under the coordination of lead researchers Marianna Török and Boris Strečanský. The study shows the perspectives of both practitioners as well as researchers on the tax designation issue. The research associates were not only from tax designation countries but also from countries without the mechanism.

This research project was prepared in 2014 and conducted during 2015 in five CEE countries that use the percentage tax designation system, and where the system has remained a popular policy instrument over twenty years: Hungary, Lithuania, Poland, Romania and Slovakia. It focused on four questions:

  1. What is the percentage tax designation system and what is it not?
  2. What is its role in funding the non-profit sector?
  3. What are its side effects? and
  4. What is the connection between policy-making and the results?

Download Assessment of the Impact of the Percentage Tax Designations: Past, Present, Future

Florian Bauer

Director Social Finance, Sustainability and Innovation
Since 2023, Florian Bauer has been responsible for social finance, sustainability and social innovation at ERSTE Foundation. Prior to this role, Florian worked in the NGO & Social Entrepreneurship sector for more than 13 years. He led the Renewable Energy and Energy Efficiency Partnership (REEEP), an international multilateral NGO that works to accelerate market-based deployment of renewable energy and energy efficient systems in developing countries, and was Managing Director & COO of the Impact Hub Vienna. From 2020-2023, Florian established strategic alliances with key partners and helped to create innovative semantic technology solutions at Semantic Web Company (SWC), a leading IT company in semantic AI solutions.