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 ‘5x1000’. 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 5x1000’. The great success of this particular fiscal subsidiarity institution is evidenced by the yearly growth of three parameters: the number of taxpayers who make the choice, the number of third sector organizations, and the total amount of resources redistributed by the state. Yet, it is still a poorly studied and understood institution. Who are the taxpayers who choose to give the 0.5% of their income tax, and what are the motivations behind their choices? Who are the organizations benefiting from 5x1000, and what services do they provide thanks to the resources deriving from it? Who, in turn, benefits from these services? The research resulted in several findings. On the taxpayers side, the propensity to express the choice and allocate the 0.5% of income tax is very high for the vast majority of Italian taxpayers, with no significant differences between Northern and Southern taxpayers; however, almost all taxpayers who do not have the duty to submit tax return do not make the choice. The analysis of taxpayers’ socio-demographic characteristics shows how the propensity to give the 0.5% of income tax seems influenced not so much by age and sex, but by the level of education, working conditions and position, religious faith, voluntary work and interest in politics. The survey confirms the main hypotheses of the research: the reasons for giving the 0.5% of income tax are attributable, in order of importance, to altruism (“gift-without-sacrifice”) and autonomy in choosing how to allocate one’s taxes (“taxpayer’s sovereignty”). The research shows how the 5x1000 institution marks the difference between voluntarily ‘con-tributing’ to the common good and simply ‘paying a tribute’. On the side of the Third sector organizations, the already known phenomenon of concentration and dispersion-pulverization of the 5x1000 resources, both at the regional level and between ‘large’ and ‘small’ beneficiaries, is also confirmed at the provincial level, affecting, in various ways, the impact that such resources have on Third sector organizations, the services they provide, as well as those who benefit from them: families, minors, the disabled, young and old. The overall number of citizens who use such services appears to be significant in any case. Starting from the analysis of some gray areas and critical issues and from the estimate of the so-called ‘Unexpressed potential’ of 5x1000, we conclude with some policy recommendations. Overall, the research sheds new light on the use of taxes as a form of gift, its circulation and the ‘generative’ capacity of civil society through the great circle of the 5x1000.