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The taxation of non-profit organisations in an international comparison

Author

Listed:
  • Peter Friedrich
  • Anita Dehne
  • Chang Woon Nam
  • Rüdiger Parsche
  • Dietmar Wellisch

Abstract

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und Schenkungssteuervorschriften dokumentiert und vergleichend dargestellt. Auf der Basis der ausgeführten Vorschriften lassen sich unter Umständen positive Anregungen für die Umgestaltung der steuerlichen Regelungen hierzulande finden, die zu einer Stärkung des bürgerlichen Engagements führt und die Leistungsfähigkeit der entsprechenden Organisationen fördert.

Suggested Citation

  • Peter Friedrich & Anita Dehne & Chang Woon Nam & Rüdiger Parsche & Dietmar Wellisch, 2005. "The taxation of non-profit organisations in an international comparison," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 24, October.
    • Handle: RePEc:ces:ifofob:24
    as

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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_24.pdf
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    References listed on IDEAS

    as
    1. Edith Archambault, 1999. "LE SECTEUR ASSOCIATIF EN FRANCE Et DANS LE MONDE : perspective internationale," Post-Print halshs-01613085, HAL.
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General

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