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Fellowship
Research Fellowship (Assegno di Ricerca) at University of Pavia - Taxation of social enterprise: comparison of tax models and juridical analysis of national regulation

Deadline

Saturday, October 8, 2011

The introduction of the legal brand of “social enterprise” in the Italian system implies a lot of issues, because these non-profit organizations, that apply capitalistic strategies to achieve philanthropic goals, have an hybrid character, thanks to which they benefit from a favored tax regime. Indeed, this organization, differently from other entities belonging to the so-called “third sector”, is not “non-profit making”, even if it carries out social projects. So, it is remarkable to analyze how the tax legislator has taken into consideration their functioning and their social goals to design tax benefit measures. This analysis has to be done starting from the US low-profit limited liability company, which represents the first model of “doing charity by doing trade”.

Descrizione in italiano

L’introduzione nel sistema italiano della figura dell’“impresa sociale” comporta la risoluzione di una serie di questioni legate al fatto che queste entità non-profit, che applicano strategie capitalistiche per raggiungere obbiettivi filantropici, hanno una natura ibrida, cui è connesso un regime fiscale di favore. Infatti, a tale soggetto, diversamente da altre figure del “Terzo settore”, non è preclusa la produzione di un lucro oggettivo, anche se persegue finalità sociali. Pertanto, riveste interesse l’analisi delle modalità attraverso le quali il legislatore fiscale, per disegnare le misure di vantaggio, ha dato rilevanza giuridica al loro funzionamento e ai loro obbiettivi. Questa analisi non può prescindere dallo studio della statunitense low-profit limited liability company, matrice del modello del “fare beneficenza facendo mercato”.

Web site for application: http://bandi.miur.it/bandi.php/public/fellowship/id_fellow/4231

 

Organization

University of Pavia

The University of Pavia is one of the oldest universities in Europe. An edict issued by King Lotharius quotes a higher education institution in Pavia as already established in 825. This institution, mainly devoted to law studies, was then chosen as the main education centre for northern Italy....

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