Abstract
Third-sector organizations (TSOs) feature a revenue structure that is strongly influenced by lawmaker’s policy options. This paper discusses the rationales of the regulations on TSOs’ financing as introduced by the Third Sector’s reform, focusing on the social role played by TSOs and the related legal provisions. A positive evaluation of the model adopted by the reform concludes.
Translated title of the contribution | [Autom. eng. transl.] Financing of Third Sector entities |
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Original language | Italian |
Pages (from-to) | 709-721 |
Number of pages | 13 |
Journal | ORIZZONTI DEL DIRITTO COMMERCIALE |
Publication status | Published - 2020 |
Keywords
- Terzo settore
- Third-sector
- financing
- finanziamento
- fiscalità
- sussidiarietà