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Lampl Zsuzsanna – Tóth Károly: Social Impact of the “Act on 1%” in Hungary and Slovakia

The authors analyse the Act on 1%, i.e. that legal enactment, according to which in Hungary from 1997 and in Slovakia from 2002 the taxpayers can con-tribute with 1% of their tax to the functioning of a non-profit organisation. This study was co-ordinated by the Non-profit Information and Education Centre in Hungary (Nonprofit Információs és Oktatói Központ- NIOK) and sup-ported by the Sasakawa Foundation within the framework of the Philantropy Project with the aim to map and compare the Hungárián and Slovak experience that can sérve for others, too. In Hungary, the reason for adopting the law was legislation; in Slovakia the act was adopted as a result of intense lobby activity of the civil sector. In both cases small groups initiated the adoption of the law. By course of law, the Citizen can “personally” contribute to the work of a civil organisation. The state itself renounces 1% of its tax revenues, and con-tributes to the functioning of the civil sector as well. And this is a kind of reval-uation of the state’s role, and an important form of decentralisation. According to the authors, the successfulness of the Act on 1% has two basic factors: the number and structure... continue reading →