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Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen

Listed author(s):
  • Peter Friedrich
  • Anita Dehne
  • Chang Woon Nam


  • Rüdiger Parsche
  • Dietmar Wellisch

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und Schenkungssteuervorschriften dokumentiert und vergleichend dargestellt. Auf der Basis der ausgeführten Vorschriften lassen sich unter Umständen positive Anregungen für die Umgestaltung der steuerlichen Regelungen hierzulande finden, die zu einer Stärkung des bürgerlichen Engagements führt und die Leistungsfähigkeit der entsprechenden Organisationen fördert.

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This book is provided by ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 24 and published in 2005.
Handle: RePEc:ces:ifofob:24
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