| Description |
1 online resource (557 p.) |
| Series |
IBFD doctoral series, 1570-7164 ; volume 63 |
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Doctoral series ; v. 63.
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| Contents |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgements -- Preface -- Foreword -- Note to Readers -- List of Abbreviations -- Part I: Introduction -- Chapter 1: The Conundrum -- 1.1. Gifts and donations as a pre-regulatory reality -- 1.2. The subjective benefits of giving -- 1.3. From individuals to corporations -- 1.4. Overcoming the conundrum: A roadmap of the thesis -- Chapter 2: Scope and Objectives -- 2.1. Terminology and descriptive methodology -- 2.2. Object -- 2.3. Goals of the book -- 2.4. Sequence -- Part II: Donations, Governments and Corporations |
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Chapter 3: Charitable Donations and Public Policy -- 3.1. The need for regulation in corporate charitable donations and its underlying justification -- 3.1.1. Initial approach -- 3.1.2. Government and market shortages -- 3.1.2.1. The need to respond to shortages of charitable supplies -- 3.1.2.2. Charitable supplies: Material and immaterial -- 3.1.3. Corporate charitable donations as a democratic exercise of promotion of social integration, awareness and socially accepted values -- 3.1.4. Prevention of abuse and reduction of suspicion |
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3.1.4.1. Donor abuse and suspicion regarding abusive practices -- 3.1.4.2. Depletion of public and private resources and distortion of competition -- 3.1.5. Constitutional and international law requirements -- 3.1.6. Reduction of the volume of corporate charitable donations and specific charitable practices -- 3.2. The tax system as an efficient regulatory or policy instrument -- 3.2.1. Introductory notes -- 3.2.2. The tax system and regulatory purposes -- 3.2.3. The underlying rationale of the charitable deduction: A unified theory of corporate charitable donations |
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3.2.4. Rethinking the qualification of philanthropic regimes as tax incentives or tax benefits -- 3.2.5. Exceptionality vis-à-vis structural provisions -- 3.2.6. Business expenses without a consideration/reciprocation -- 3.2.7. The efficiency of the tax system as a regulatory or policy instrument -- 3.2.7.1. The need for philanthropic regimes as tax frameworks applicable to charitable donations -- 3.2.7.2. The use of the tax system to respond to shortages of charitable supplies -- 3.2.7.3. Corporate charitable donations and happiness |
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3.2.7.4. Corporate charitable donations, social integration and awareness of social issues -- 3.2.7.5. Corporate charitable donations and the promotion of socially accepted values -- 3.2.7.6. Corporate charitable donations and democracy -- 3.2.7.7. The tax system, the prevention of abuse and the need for neutrality -- 3.3. Additional elements -- Chapter 4: Donations and Corporations -- 4.1. Donations as a business tool -- 4.1.1. Introduction -- 4.1.2. A closer relationship between corporations and charities -- 4.1.2.1. Initial approach -- 4.1.2.2. The benefits of corporate social responsibility |
| Summary |
This book is focused on the concept and functions of corporate charitable donations. Charitable giving practices have always been a feature of society and will continue to be so in the future. In any case, the current and more widespread understanding of what corporate charitable donations are and of what their functions are, i.e. as mostly altruistic and non-commercial actions, is obsolete. There is still a prevailing misconception regarding the absence of economic benefits for corporations that grant charitable donations. This misconception leads to a misunderstanding of what motivates corporations to donate. This greatly impacts the way tax systems are designed and drafted. In addition, it generates suspicion regarding corporate charitable actions. This book provides a unique insight into the essential features of corporate charitable donations and their respective functions. It suggests a paradigm shift from an altruism-based approach to a functional approach that allows viewing donations as intrinsically bilateral relations, with benefits arising for both donor and donee. Building on this analysis, and with due consideration for constitutional and international law constraints, the book analyses how to improve the tax technical treatment of corporate charitable donations and perfect tax policy choices behind the tax system. It also provides a research breakthrough in legal and policy analysis, allowing for a move beyond the status quo, which is still mainly grounded in the understanding that any measures associated with donations are exceptional, qualifying as incentives or benefits that do not really form part of the structural features of a sound tax regime. -- Information provided by publisher |
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This book focuses on the concept and functions of corporate charitable donations, exploring the tax policy factors to consider in the design of philanthropic regimes |
| Notes |
Thesis submitted to the Universidade Católica Portuguesa in Lisbon, Portugal, 2021 |
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4.1.2.3. Corporate social responsibility and charitable donations |
| Subject |
Corporations -- Charitable contributions.
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Charitable uses, trusts, and foundations.
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Corporations -- Taxation.
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Tax planning.
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Charitable uses, trusts, and foundations
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Corporations -- Charitable contributions
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Corporations -- Taxation
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Tax planning
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| Form |
Electronic book
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| ISBN |
9087227515 |
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9789087227517 |
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