Culture and Art in Constitution and Taxation Law : study of making Tax Exemptions and Tax Incentives on culture and art
Date Issued
2009
Date
2009
Author(s)
Wang, Hsuan-Ya
Abstract
This study aims to build a better tax system in cultural policy for all the people and artists. Adopting the “Constitution” and “Taxation Law”, the study starts with a summary of existing literature on tax law in cultural policy, and then applies “Right to life” and “Cultural rights” to the legal basis of “Poverty lines”.mpirical research suggested that though tax exemptions, tax deductions, and tax breaks do exist in the status quo, yet the demand for tax reform to protect all the people’s minimum living standard and the demand for tax redesign to incentivize the under-utilized tax benefits for art appreciation has consistently been under supplied. In addition to regulatory deficit that lacks appropriate tax regulation to govern art contributors and individual supporters, an immature tax infrastructure to reward corporate donation and business sponsorship is still in its infancy.ccording to the analysis, the following suggestions in this study were put forward for Ministry of Finance as a reference for the future reform. Firstly, “Right to life” and “Cultural Right” should serve as a Constitutional basis of minimum standard of cultural life. Secondly, Taiwan government/state should hold an impartial position, tolerate attitude, and complementing perspective. Thirdly, suggestions for tax reform have been presented to the authorities to substantiate individual tax exemptions on art appreciation and to reward business with tax deductions for donations and sponsorships. Last but not the least, non-monetary donations should be kept.
Subjects
Cultural rights
Freedom of Art
Visual Art
Multi-culture
Right to life
Tax Exemptions
Tax Taboo
Tax Incentives
Tax Expenditure
Principle of Subsidy
Neutral Principle
Non-Cash donations
Cultural and Creative Industries
Type
thesis
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