Research on the Tax Relief Laws for Cultural and Arts Groups

• Main Authors: Yu-lin Shen, 沈玉琳
• Other Authors: 李佩珊
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/68910488553931472955

碩士 === 國立中正大學 === 政治學所 === 97 === As the economy grows, most people already live with enough material to meet their basic needs. Also as the national income level and the standard of education rises, people are increasingly trying to pursue a higher quality of spiritual life. Therefore, the demand for culture and arts is also growing daily. In recent years, the advanced countries in the world are paying more and more attention to the economic benefits generated by culture activities, even to the point of declaring that the age of cultural economics has come. Taiwan is also not lagging behind the mainstream of the world economy. From the central government to the local government, government officials as well as people consistently researched and planned the positioning and the future development strategies for Taiwan’s culture and creative industry in recent years. Taiwan''s tax laws use mostly "tax incentives" as an important means to promote cultural and arts development. Many regulations scatter around in all relevant laws. However, if Government hopes to encourage individuals or enterprises to provide more cultural and arts activities through the use of tax incentives and thus provide social welfare and improve the standard of our culture and arts, the tax incentives taken need to be assessed carefully and prudently whether the damages incurred to the fairness of the tax laws is less than the benefits to be reared for the measures taken. If the benefit is not larger than the damages, it is not possible to promote the development of the cultural and arts activities and enhance their quality even though tax benefits and other incentives are given. There are many tax incentives. If taxpayers can take advantages of them as part of their tax planning, that is, as legitimate ways to reduce their tax liabilities, it will be a "win-win" situation for the nation as well as those taxpayers. However, if they are used as a disguise for tax avoidance or tax evasion, the good intention of legislators for the tax incentive will be lost. To prevent taxpayers from using public cultural and arts organizations for the purpose of tax avoidance or tax evasion, Government should not only investigate suspicious activities completely but also improve the tax inspection and examination mechanism so that tax incentives can achieve the true intention of legislators.