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Differentiated regulation: the case of charities

机译:差异化监管:慈善事业

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The increasing number and influence of charities in the economy, evidence of mismanagement and the need for information for policymaking are all reasons for establishing charity regulators. Public interest and public choice theories explain charity regulation which aims to increase public trust and confidence in charities (and thus increase voluntarism and philanthropy) and to limit tax benefits to specific organisations and donors. Nevertheless, regulation is resource intensive, and growing pressure on government budgets requires efficiencies to be found. This study proposes regulation differentiated according to charities' main resource providers, to reduce costs and focus regulatory effort, and provides a feasible segmentation.
机译:慈善机构在经济中的数量和影响力不断增加,管理不善的证据以及决策信息的需求都是建立慈善机构监管机构的原因。公共利益和公共选择理论解释了慈善规制,该规章旨在提高公众对慈善组织的信任和信心(从而增加志愿服务和慈善事业),并将税收优惠仅限于特定的组织和捐助者。然而,监管是资源密集型的,并且对政府预算的压力越来越大,需要提高效率。这项研究提出了根据慈善机构的主要资源提供者而有所不同的法规,以降低成本并集中监管力度,并提供了可行的细分方法。

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