Exploring philanthropic behavior and tax incentives: Motivations and trends in individual giving in the Czech Republic

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dc.contributor.authorJarolimova, Blanka
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2025-12-08T11:24:16Z
dc.date.available2025-12-08T11:24:16Z
dc.description.abstractPhilanthropy is defined as accommodating behaviour towards other members of society, usually through charitable donations. Charity forms a significant part of the income for the non-profit sector in many countries and is often directly supported through government tax policies. This article focuses on new empirical findings and applicable conclusions. It discusses the development of individual giving, motives, causes, and effects of philanthropic behaviour of individual donors in the Czech Republic. The tax incentive in the form of a tax deduction for donations means that the taxpayer bears part of the value of the donation, and part is transferred to the state by the taxpayer using thetax savings equal tothetax rate. Emphasis isplaced onhow current government policy, through charitable tax deductions from income tax, directly affects the volume of philanthropy in the economy. Philanthropy in the Czech Republic has unique characteristics influenced by its historical, cultural and economic context. This paper examines the motivations behind individual giving in the Czech Republic and evaluates the role of tax incentives compared to other motivators such as personal satisfaction and altruism. Utilizing a survey of 1,050 respondents, combined with regression and correlation analyses, the study reveals that tax incentives are a minor motivator for most donors, with only 2% identifying them as their primary reason for giving. Instead, personal satisfaction and altruism dominate as the most significant motivations. Additionally, while higher-income donors are more likely to utilize tax benefits, many remain unaware of these opportunities. The findings suggest the need for increased awareness campaigns and better integration of tax benefits into fundraising strategies. The study contributes to philanthropy by providing empirical insights specific to the Czech Republic and comparing these findings with existing literature.en
dc.formattext
dc.identifier.doi10.15240/tul/001/2025-5-022
dc.identifier.eissn2336-5604
dc.identifier.issn1212-3609
dc.identifier.urihttps://dspace.tul.cz/handle/15240/178360
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
dc.relation.ispartofEkonomie a Managementcs
dc.relation.ispartofEconomics and Managementen
dc.relation.isrefereedtrue
dc.rightsCC BY-NC
dc.subjectGivingen
dc.subjectcharitable givingen
dc.subjectphilanthropyen
dc.subjectdonation supporten
dc.subjecttax reliefen
dc.subject.classificationD64
dc.subject.classificationH24
dc.subject.classificationL31
dc.titleExploring philanthropic behavior and tax incentives: Motivations and trends in individual giving in the Czech Republicen
dc.typeArticleen
local.accessopen
local.citation.epage147
local.citation.spage131
local.facultyFaculty of Economics
local.filenameEM_4_2025_9
local.fulltextyes
local.relation.abbreviationE+Mcs
local.relation.abbreviationE&Men
local.relation.issue4
local.relation.volume28
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