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Ultima descărcare din IBN: 2023-08-08 12:57 |
SM ISO690:2012 BUCIUŞCAN, Silvia, ŞENDREA, Mariana. Instrumente fiscale utilizate de statele europene pentru promovarea acțiunilor filantropice. In: Strategii şi politici de management în economia contemporană, Ed. 3, 28-29 martie 2014, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2014, Ediţia 3, pp. 44-47. ISBN 978-9975-75-678-5. |
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Strategii şi politici de management în economia contemporană Ediţia 3, 2014 |
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Conferința "Strategii şi politici de management în economia contemporană" 3, Chişinău, Moldova, 28-29 martie 2014 | |||||
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Pag. 44-47 | |||||
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When a private corporation supports a cultural exhibition or a cultural institution,wishes to create its own art collection, the key question for the deductibility of this expense is whether this support to art and culture is to be considered as sponsorship or patronage (corporate giving) under tax law. The answer to this question will determine whether from a fiscal point of view the support is deductible and to what extent. Traditionally the difference between sponsorship and philanthropy or donations relies in the returns. Sponsorship is considered as part of the business communication and based on foreseeable returns whereas donation is a support without returns. Between pure sponsorship and donation, there are a variety of situations situated in between. Art and culture support are often situated in this inbetween zone. Some regulations have evolved and include the possibility of some returns for donations but many country regulations still apply a system based on a strict dichotomy |
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Cuvinte-cheie acţiuni filantropice, creditul fiscal, deduceri de taxe, instrumente fiscale |
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