Non-profit organizations have a subsidiary function to government’s social policies. Therefore, the government has bestowed several tax benefits on them. But tax benefits should receive the restriction of constitution basic principle. However, current income tax laws and its interrelated regulations governing non-profit organizations are not complete and thorough enough. This may results in discrepancy, yielding the problem of tax equity and unfair competition. Fairness derives from the principle of equity, that is, imposing discriminatory should comply with legislation purposes and the nature of events. Tax equity should be protected in a definite manner. Thus, social justice could be promulgated, and then the goal to become the Welfare State could be achieved. Since non-profit organizations in Taiwan are growing fast, there is an urgent need to explore whether income tax laws break tax equity. This study uses basic principle of the constitution to verify the justification and appropriateness of the tax-exemption system of non-profit organizations, and to undertake an analysis the effect of private school in this tax-exemption system.
|Date of Award||2006 Jun 19|
|Supervisor||Yue-Dian Hsu (Supervisor)|