期刊名称：Journal of the Australasian Tax Teachers Association
印刷版ISSN：1832-911X
电子版ISSN：1832-911X
出版年度：2012
卷号：7
期号：1
出版社：Australasian Tax Teachers Association
摘要：This article critically analyses the tax privileges extended to charities in New Zealand. The concept of a charity is established, and the grounds for tax privileges are considered. Without gainsaying the social value that many charities deliver, the authors ask whether certain historical privileges are justified when measured against contemporary needs and circumstances. They conclude that far greater transparency is needed in the sector. Such openness would enable a fully informed debate about the types of charitable organisations the tax system encourages, and whether the tax privileges currently extended to them are justified.
