Charity registration and reporting: a cross-Jurisdictional and theoretical analysis of regulatory impact

Research output: Contribution to journalArticle

View graph of relations Save citation

Open

Authors

Research units

Abstract

Increasingly governments worldwide regulate charities, seeking to restrict the number of organizations claiming taxation exemptions, reduce abuse of state support and fraud. Under public interest theory governments may increase philanthropy through public trust and confidence in charities. Under public choice theory regulators will maximize political returns, ‘manage’ charity-government relationships, and avoid regulatory capture.
Phillips and Smith (2014) suggest that charities’ regulatory regimes should coalesce, despite jurisdictional diversity. We analyse charity regulatory regimes against underlining theories of regulation, and assess regulatory costs and benefits. Thus regulators can reduce regulatory inefficiency, and balance accountability and transparency demands with charities’ abilities to deliver.

Documents

  • Charity registration and reporting a cross jurisdictional and theoretical analysis of regulatory impact

    Rights statement: © 2017 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.

    Final published version, 1 MB, PDF-document

    License: CC BY-NC-ND Show license

Details

Original languageEnglish
Number of pages21
JournalPublic Management Review
Early online date6 Oct 2017
DOIs
StatePublished - 6 Oct 2017

Bibliographic note

© 2017 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. Funding: JSPS KAKENHI: [Grant Number 15K12993].

    Keywords

  • Charity accountability, Regulatory costs, Regulatory theory

DOI

Employable Graduates; Exploitable Research

Copy the text from this field...