Tax Incentives for Food Donations – a General Overview
Marcin Burzec
Katolicki Uniwersytet Lubelski Jana Pawła II , PolandEwa Kowalewska
Instytut Nauk Prawnych Uniwersytet Szczeciński , PolandAbstract
The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.
Keywords:
food waste, food wastage, sustainability, donation of food, charities, taxation, tax incentivesSupporting Agencies:
Spanish National Research Plan, Ministry of Science & Innovation (PID2019–105959RB-I00)References
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Katolicki Uniwersytet Lubelski Jana Pawła II
Dr., Assistant Professor of Faculty of Law, Canon Law and Administration, The John Paul II Catholic University of Lublin; correspondence address: Al. Racławickie 14, 10-950 Lublin, Poland.
Instytut Nauk Prawnych Uniwersytet Szczeciński
Dr., Assistant Professor, Faculty of Law and Administration, University of Szczecin; correspondence address: ul. Narutowicza 17a, 70-240 Szczecin, Poland.
