In some countries, citizens can choose which public organizations to support with a portion of their income tax. Kirill Chernovol, Researcher at the Gaidar Institute's International Best Practices Analysis Department, explained to RBC how this mechanism works, what advantages it offers, and why the funds may be distributed unevenly.
The discussion was prompted by an Armenian government initiative to allow citizens to allocate a portion of their income tax to support media outlets, NGOs and political parties. Similar mechanisms exist in a number of European countries, including Poland, where organizations received a record 2.6 bn zlotys in 2025.
According to Kirill Chernovol, the effectiveness of such initiatives should be assessed not only by the volume of funds transferred, but also by their impact on society. It is important to understand whether assistance to those in need has expanded, whether smaller organizations have received support and whether NGOs' dependence on large donors has decreased.
“In Poland, through the distribution of the 1.5% income tax for 2025, organizations received over 2.6 bn zlotys, but approximately 30% of this amount went to just three foundations. This means the problem of transferred funds concentration is real here,” the expert noted.
Kirill Chernovol also emphasized that this mechanism alone does not guarantee the independence of public organizations: funds are still transferred by the state, which sets the eligibility requirements. For the system to operate transparently, open selection criteria, clear reporting and oversight of spending are essential.
At the same time, the requirements for recipients must take into account their size. For a small local organization, costly verification may render support pointless.