Martin, Fiona
Tax deductibility of philanthropic donations : reform of the specific linsting provisions in Australia / Fiona Martin .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
There are currently 190 not‑for‑profits (NFPs) and other entities that are eligible for tax deductible donations through a system that specifically names them in the income tax legislation. These entities are referred to as deductible gift recipients (DGRs). The approach of naming them in legislation, when they don’t fit within an existing DGR category, has been criticised as being highly politicised and ad hoc. This article provides an in‑depth analysis of the system of specific listing DGRs through the use of four case studies to demonstrate the criticisms that have been raised by scholars and representatives of the NFP sector. It presents arguments that support many of these criticisms, although conceding that the system should not be completely abandoned. It concludes with suggestions as to how this system can be improved.
DONACIONES
ENTIDADES SIN FINALIDAD LUCRATIVA
BENEFICENCIA
IMPUESTOS
DEDUCCIONES
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 533-550
Tax deductibility of philanthropic donations : reform of the specific linsting provisions in Australia / Fiona Martin .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
There are currently 190 not‑for‑profits (NFPs) and other entities that are eligible for tax deductible donations through a system that specifically names them in the income tax legislation. These entities are referred to as deductible gift recipients (DGRs). The approach of naming them in legislation, when they don’t fit within an existing DGR category, has been criticised as being highly politicised and ad hoc. This article provides an in‑depth analysis of the system of specific listing DGRs through the use of four case studies to demonstrate the criticisms that have been raised by scholars and representatives of the NFP sector. It presents arguments that support many of these criticisms, although conceding that the system should not be completely abandoned. It concludes with suggestions as to how this system can be improved.
DONACIONES
ENTIDADES SIN FINALIDAD LUCRATIVA
BENEFICENCIA
IMPUESTOS
DEDUCCIONES
AUSTRALIA
Australian Tax Forum: a journal of Taxation Policy, Law and Reform0812-695X v. 33 (3), 2018, p. 533-550