Tax policy toward non-profit organisations: an eleven-country survey

1991 ◽  
Vol 2 (1) ◽  
pp. 3-25 ◽  
Author(s):  
Burton A. Weisbrod ◽  
Elizabeth Mauser
Keyword(s):  
Tax Policy ◽  
Non Profit ◽  
Eleven Country

scholarly journals TAX POLICY AND MECHANISM OF ITS FORMATION AND IMPLEMENTATION

2021 ◽  
Author(s):  
Anatolii Chynchyk
Keyword(s):  
Tax Policy ◽  
Institutional Environment ◽  
Market Regulation ◽  
Mechanism Of Formation ◽  
Public Authorities ◽  
Non Profit ◽  
Information Tools ◽  
Government Sector ◽  
The One ◽  
Institutional Mechanism

The article considers the peculiarities of the functioning of tax policy in the system of the national economy. Emphasis is placed on the essence and content of the concept of "mechanism" in economic theory and the theory of public administration by activity, process, structural and systemic approaches. Special diversity of the types of mechanisms is considered. The classification of mechanisms is offered; it allows to reveal the specifics of the institutional mechanism. There is defined the content of the institutional mechanism of formation and implementation of tax policy as a system of institutional entities, which has a direct impact on regulators in the field of taxation and is guided by the principles of market regulation - tax regime as a formal institution and tax culture, responsibility and trust as informal institutions. The purpose of the institutional mechanism is to create an institutional environment capable of ensuring the continuous development of tax relations between, on the one hand, business, public and government sector and, on the other hand, public authorities at various levels with the transformation of informal business and non-profit rules into a high tax culture and continuous functioning of the tax system. The main elements of the institutional mechanism of formation and implementation of tax policy are characterized, namely principles, object, institutions, subjects and regulators, tools, results of action. Tools are the "core" of the institutional mechanism. It is proposed to divide them into groups of institutional, administrative, financial and mobilization, incentive, budget, transfer, procedural, transactional, regime, information tools. Particular attention is paid to administrative instruments, as well as to the outcome of the institutional mechanism.

Constitutional and Tax Policy Issues

2017 ◽  
Author(s):  
Edward A. Zelinsky
Keyword(s):  
First Amendment ◽  
Tax Policy ◽  
Income Tax ◽  
State Legislatures ◽  
Income Taxation ◽  
General Applicability ◽  
Non Profit ◽  
Legislative Decision ◽  
Unrelated Business

This chapter places the analysis in the book’s context of the extended scholarly debates about the First Amendment and the proper tax treatment of nonprofit entities. These debates include four constitutional controversies: the original understanding of the First Amendment, the relative merits of judicial and legislative decision-making in exempting churches from laws of general applicability, the criteria which should govern legislative exemptions from laws of general applicability, and the rhetoric of separationism under the First Amendment. In addition, It places the book’s analysis in the context of two important tax policy controversies: the possible income taxation of non-profit institutions and the future of the unrelated business income tax (UBIT). This chapters address each of these debates in the context of taxing and exempting churches. The underlying theme of this final chapter is that discussion both of the First Amendment and of tax policy would be enhanced by greater attention to the considerations at play when taxing or exempting churches and to the various policies which Congress and the state legislatures have embraced in response to these considerations.

An Overview of Facilities Providing Clinical Services for Persons Who Stutter in Kuwait

2016 ◽  
Vol 1 (4) ◽  
pp. 79-95
Author(s):  
Latifa Alsalmi ◽  
Robert Mayo
Keyword(s):  
Special Education ◽  
Department Heads ◽  
Clinical Services ◽  
Medical Settings ◽  
Non Profit ◽  
Future Studies ◽  
Language Services ◽  
Medical Centers ◽  
Clinical Directors

Presently, no clear picture is available about the facilities providing clinical services for persons who stutter (PWS) in Kuwait. This information is crucial for any awareness program to be established in the future. The purpose of this study was to identify clinical facilities and speech-language personnel that provide services for PWS in Kuwait. Participants consisted of 21 clinical directors of governmental medical centers, non-profit clinics, and private clinics as well as department heads of governmental school clinics where speech-language services were provided. Participants were interviewed regarding the availability of speech-language services within their centers and whether or not PWS receive services. The results revealed that four out of five governmental medical centers with a total of 32 speech-language pathologists (SLPs) provided services for PWS. Additionally, 12 schools of special education were found to have 62 SLPs on their staff providing fluency services for students. Finally, two stand-alone private clinics and one non-profit clinic provided services for PWS. Results indicated an overall shortage of SLPs in the country, especially in medical settings. This study sets the foundation for a series of future studies investigating the type and quality of stuttering services provided by the identified facilities in Kuwait.

Tests und Tools

2006 ◽  
Vol 5 (2) ◽  
pp. 68-71 ◽  
Author(s):  
Simone Kauffeld
Keyword(s):  
Ad Hoc ◽  
Non Profit

Zusammenfassung. Der FEO, der in Kooperation mit betrieblichen Praktikern entwickelt wurde, dient der Erfassung des Organisationsklimas. Er umfasst 82 Items und bildet 12 Skalen ab. Eine Stärke des FEO im Gegensatz zu ad hoc entwickelten Befragungsinstrumenten sind die Vergleichsdaten, die für Profit- und Non-Profit-Organisationen bereit gestellt werden. Kritisch diskutiert wird die theoretische Verortung, die Anwenderfreundlichkeit sowie der Nutzen der individuellen Auswertung. Die konsensuale, konvergente, diskriminante und kriterienbezogene Validierung steht aus.

Advancing development of medicines by academia and non-profit research organizations in the European Union

2020 ◽  
Author(s):  
Rosa Gonzalez-Quevedo ◽  
Constantinos Ziogas ◽  
Ivana Silva ◽  
Rosan Vegter ◽  
Anthony Humphreys
Keyword(s):  
European Union ◽  
The European Union ◽  
Non Profit ◽  
Research Organizations

Economic Effects of 2004-2009 Tax Reforms: Retrospective Analysis

2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko
Keyword(s):  
Retrospective Analysis ◽  
Tax Policy ◽  
Economic Effects ◽  
Tax Policies ◽  
Policy Changes ◽  
Tax Reforms ◽  
Russian Economy ◽  
Balanced Budget ◽  
Budget System

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.

Tax competition and the activity of the regional tax policy

2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin
Keyword(s):  
Tax Competition ◽  
Tax Policy ◽  
Fiscal Federalism ◽  
Policy Instruments ◽  
Tax Incentives ◽  
Fiscal Autonomy ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
Open Question ◽  
Regional Budgets

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.

Sign in / Sign up

Export Citation Format

Share Document