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Il dono del 5x1000

Sussidiarietà fiscale e Terzo Settore

‘Percentage Philanthropy’ or ‘Percentage Tax Designation’ institutions, known in Italy as ‘Otto per mille’ and ‘Cinque per mille’ – existing in several countries of southern and central-eastern Europe – allow taxpayers to allocate a little percentage of their taxes to organizations pursuing public utility purposes. The choice of designation of a beneficiary organization is usually expressed in a specific section of the tax return. In this volume we present the results of an empirical quantitative and qualitative research on the Italian ‘5×1000’. The research was developed thanks to a new database on individual Italian taxpayers and through the administration of questionnaires to taxpayers and third sector organizations residing in the province of Cuneo. Taxpayers and third sector organizations are the main protagonists of the circulation of the ‘gift of 5×1000’.