IDEAS home Printed from https://ideas.repec.org/a/spt/admaec/v12y2022i3f12_3_3.html
   My bibliography  Save this article

Discussions on Tax-Exemption of Taiwan’s Non-Profit Organizations Based on Diverse Perspectives

Author

Listed:
  • Cheng-Wen Lee
  • Yi Tang Hu
  • San-Jung Peng
  • Hui-Hsin Hsu

Abstract

Taiwan’s non-profit organizations (NPOs) have flourished in various service fields and become a third party of concatenation with government and business community. Numerous NPOs involve their activities in cross-organizational cooperation with the governments and the private enterprises, and take important roles and functions in our modern society. However, because of the fierce competitions in market and the rapid social changes, NPOs are facing the same management issues with profit making organizations, such as financial difficulties or lack of resources. Therefore, this study aims to discuss whether or not NPOs should be granted the benefit of tax-free or tax-exemption based on diverse perspectives, such as subsidy argument, organization’s public welfare and nature based on donatives theory, viewpoint of defining, measuring and assessing tax base, altruism theory and sovereignty theory. This study combines the interview and questionnaires to explore the issue on NPO management. A total of participants are 395 interviewees and amongst them, only 180 respondents have filled out the valid questionnaires. In our conclusion, we find that people mostly agree the NPO’s tax-exemption, and however, the degree of participants’ approval for donors’ income and inheritance tax-relief is more than the degree of the NPOs itself.  JEL classification numbers: A10, D71, H51.

Suggested Citation

  • Cheng-Wen Lee & Yi Tang Hu & San-Jung Peng & Hui-Hsin Hsu, 2022. "Discussions on Tax-Exemption of Taiwan’s Non-Profit Organizations Based on Diverse Perspectives," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 12(3), pages 1-3.
    • Handle: RePEc:spt:admaec:v:12:y:2022:i:3:f:12_3_3
    as

    Download full text from publisher

    File URL: http://www.scienpress.com/Upload/AMAE%2fVol%2012_3_3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ana Beatriz Blanco-Ariza & Alexis Messino-Soza & Ángel Wilhelm Vázquez-García & Enrique Melamed-Varela, 2019. "Social Innovation in the Non-Profit Organization Framework: A Review," Social Sciences, MDPI, vol. 8(8), pages 1-14, August.
    2. Gavin Melles, 2019. "Survey Study on Attitudes to Multi-Dimensional Sustainable Development with U.K. MSc Students," Social Sciences, MDPI, vol. 8(3), pages 1-12, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Raul Oltra-Badenes & Vicente Guerola-Navarro & José-Antonio Gil-Gómez & Dolores Botella-Carrubi, 2023. "Design and Implementation of Teaching–Learning Activities Focused on Improving the Knowledge, the Awareness and the Perception of the Relationship between the SDGs and the Future Profession of Univers," Sustainability, MDPI, vol. 15(6), pages 1-20, March.
    2. Ana Beatriz Blanco-Ariza & Alexis Messino-Soza & Ángel Wilhelm Vázquez-García & Enrique Melamed-Varela, 2019. "Social Innovation in the Non-Profit Organization Framework: A Review," Social Sciences, MDPI, vol. 8(8), pages 1-14, August.
    3. Nazaret Martínez-Heredia & Gracia González-Gijón & Andrés Soriano Díaz & Ana Amaro Agudo, 2021. "Dating Violence: A Bibliometric Review of the Literature in Web of Science and Scopus," Social Sciences, MDPI, vol. 10(11), pages 1-16, November.

    More about this item

    Keywords

    Non-profit organization; Public welfare; Tax-exemption; Donation.;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • D71 - Microeconomics - - Analysis of Collective Decision-Making - - - Social Choice; Clubs; Committees; Associations
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spt:admaec:v:12:y:2022:i:3:f:12_3_3. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eleftherios Spyromitros-Xioufis (email available below). General contact details of provider: http://www.scienpress.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.