Nuova filantropia, evoluzione del terzo settore e fiscalità

Translated title of the contribution: [Autom. eng. transl.] New philanthropy, evolution of the third sector and taxation

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

[Autom. eng. transl.] The work focuses on the role of taxation in the framework of the cd. New philanthropy, understood as a new way of conceiving the times and the prospects of giving, alongside a considerable extension of the subjects - authors of the gift. The most relevant innovations consist in the diversification of the objects of the gift (in addition to the tangible assets, also intangible resources, such as time, professional and human skills and abilities) and in the redefinition of the boundaries between public and private activities, and in the plot between purely entrepreneurial values and ethical and social values. In this perspective, taxation is once again called upon to make its own contribution, even if it is often seen as an obstacle. Experience, on the other hand, shows how it can represent a great opportunity, assuming a purpose, different from the ordinary, incentive and direction of different activities.
Translated title of the contribution[Autom. eng. transl.] New philanthropy, evolution of the third sector and taxation
Original languageItalian
Title of host publicationUna filantropia nuova - economia, diritto e filosofia per una societa' digitale e collaborativa
Pages175-180
Number of pages6
Publication statusPublished - 2017

Keywords

  • Fiscalità terzo settore nuove prospettive
  • Nuova filantropia

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