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Title: | 國家對於非營利組織財務資助之分析與檢討--以所得稅減免為中心 The Analysis and Discussion of Government Financial Aid to Non-Profit Organizations – focusing on Income Tax-Exempt |
Authors: | MENG-YEN TSAI 蔡孟彥 |
Advisor: | 葛克昌 |
Keyword: | 非營利組織,租稅減免,所得稅, NPO,Tax-Exempt,Income Tax, |
Publication Year : | 2006 |
Degree: | 碩士 |
Abstract: | 對於在財政收入與支出方面的制度,最近政府一連推動許多改革的方案,例如:關於公教退休人員優惠存款利率之變更、最低稅負制之推動(「所得基本稅額條例」之立法)、健保制度保費費率及部分負擔比例之調整…..,雖然在推動與之前有所差異之作法時,政府總不忘宣稱這是在基於公平或實質正義之考量下所採取之作為,但,即便如此,這種種作法之變更事實上也在反映國家在財政上日益困難之窘境。而面臨財政日益困難之國家(事實上,許多國家在思索應如何改革其現有制度時,都是立基於無法增稅之出發點),反映於其具體之施政上即為其守備範圍之日益限縮,即便我們說現今的國家型態乃是一「給付國家」之類型,但對應於現今之財政運作情形,國家豈有繼續增加福利給付之能力?在出生率逐年下降的今日世界,少子與高齡化之社會已經是未來必須面對的場景,國家如何面對這一類將來勢必會發生的社會問題與需求?況且,這其中尚有差異性服務需求之可能,如果國家無法提供適當的給付,那麼,是否還存在著其他可能的選項?
針對公共部門的無效率與國家財政之困難,以英國為首自80年代以來,許多國家在「新自由主義」思潮之影響下進行「規制緩和」與「民營化」相關措施。也就是說,在現今國家學的觀點下,國家與人民間之關係已不同於昔日僅處於統治關係,今日的國家與人民毋寧是立於「合作國家」之類型下,即基於合作之理念,國家與民間共同協力履行行政任務。但於此必須先注意到的是,由於一般的營利組織往往是以「獲利的最大值」為其之所以存立之基礎,所以在許多擺明了無利可圖之事業上似乎無法期待其將會有所參與,而此時,在政府又走向縮小規模之時,非營利組織就是一個可以思考的方向。 在資源有限的情形下,涉及國家財政支出的每一個面向都應該有其合理化之基礎,而國家對於非營利組織為財務補助也應該如此,本文就是從公共資源稀少性之觀點出發,檢討國家現行對於非營利組織財務資助有何不當之處,找出公共資源使用合理化之應有模式。再者,由於公共資源之使用必須有績效原則作為檢驗之指標,而在政府改造之現行架構下,如何建立一套較有效率之監督方式。由於我國是繼受法之國家,在檢討國內法制度時,以國外相關法制之討論作為輔助之參考資料有其必要性,所以本文即針對日本非營利組織法制有所論述,並以之做為檢討我國法制時之參考。 To cope with the inefficiency and financial difficulty of the government, many countries, starting from the United Kingdom in the 1980s, are in the process of deregulation and privatization under the influence of Neo-Liberalism. In other words, from the perspective of the modern theory of the state, the relationship between the state and the people has been different from the traditional relationship of governing. Instead, today’s state and its people collaborate on fulfilling administrative duties based on the model of Corporatism, i.e. based on the idea of corporation. However, note that for-profit organizations are usually built to maximize profit. Therefore, it seems that we cannot expect them to participate in non-profit businesses. When the government is now undergoing downsizing, non-profit organization is a direction worthy of consideration. With limited resource, every aspect of government financial spending should be endowed with reason, so is the government financial aid to non-profit organizations. This thesis examines the government financial aid to non-profit organizations, with the premise of the scarceness of public resource, to see whether there is any inadequacy and to find a model that should be followed for reasonable utilization of public resource. Furthermore, because the utilization of public resource should be examined and evaluated based on performance, this thesis also discusses how to establish a more efficient auditing system under the existing organization of re-built government. Because our legal system has legal transplants, it is necessary to supplement the discussion of the domestic legal system with the discussion of the references to related foreign legal systems. Therefore, this thesis will discuss Japan’s legal system for non-profit organizations and use that as a reference for the examination of our legal system. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/34390 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 法律學系 |
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ntu-95-1.pdf Restricted Access | 1.12 MB | Adobe PDF |
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