The effect of taxation on non-profit organizations and the growth of a service contribution of foundations & associations
Part of : Αρχείον οικονομικής ιστορίας ; Vol.XVIII, No.2, 2006, pages 93-107
Issue:
Pages:
93-107
Author:
Abstract:
It is generally agreed among scholars that the impact of taxation on non–profit organizations relates more distinctly to tax and social analysis than to any other research. From such a viewpoint, one can study, in economic terms, a current social phenomenon, such as foundations and other social organizations, as it appears today in Greece. The general parts of our paper have focused on the following: a) the social forces and criteria, b) the emergence of economic and non–profit bases, c) the influence of taxation on the dynamics of foundations and other organizations, d) the exemptions of taxes and privileges, e) the limitation of tax exemptions, f) the correlation and interpretations and the conclusion. Concerning Greece, it must be stated that foundations and other associations are a public, a social or a religious idea, resulting mainly from private initiative. This brief description enumerates the different directions for our method of empirical analysis. The route of gathering information derives from different sources and relates to historical and economical data about the evolution of the institution of non–profit organizations through the impact of taxation.
Subject:
Subject (LC):
Keywords:
Taxation, non–profit organization, evolution of foundations/associations
Notes:
JEL classification: H2, H3
