The Analysis and Discussion of Government Financial Aid to Non-Profit Organizations – focusing on Income Tax-Exempt

• Main Authors: MENG-YEN TSAI, 蔡孟彥
• Other Authors: 葛克昌
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/38006363250429570375

碩士 === 國立臺灣大學 === 法律學研究所 === 94 === 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.