Research on tax expenditure of non-profit organizations: based on private universities examples

• Main Authors: Wu,Zong-Yi, 吳宗怡
• Other Authors: 盧聯生
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/35k758

碩士 === 國立政治大學 === 會計學系 === 107 === There are many types of non-profit organizations in Taiwan, and private schools are certainly one of the non-profit organizations. The activities that private schools provided can help the government to reduce the burden of education and implement education policies in our country. Due to the externality of private schools, the government gives private schools tax benefits, which can also view as the government’s tax expenditure. Through the quantitative and non-quantitative indicators, this study can assess the contribution of education more complete. In general, the ‘’ tax benefits ‘’ and ‘’ expenditures of public education enjoyed by private universities’’ must be related. The government can avoid not only the huge tax benefits enjoyed by private universities but also disguised as a tool to escape taxes by more detailed regulations. Furthermore, the more detailed regulations also can help the private universities to have more ways to earn more money and reduce the impact of the trend of fewer children.