Donations and tax : the corporate conundrum /

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 o...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Santos, Leonardo Marques dos (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2022]
Colección:Doctoral series ; v. 63.
Temas:
Corporations > Charitable contributions.
Charitable uses, trusts, and foundations.
Corporations > Taxation.
Tax planning.
Sociétés > Dons de charité.
Fondations (Droit)
Sociétés > Impôts.
Planification fiscale.
Charitable uses, trusts, and foundations
Corporations > Charitable contributions
Corporations > Taxation
Tax planning
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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