Cutting red tape around donations: A new model for deductible gifts

减少捐赠方面的繁文缛节：可扣除捐赠的新模式

• 批准号: DE160101127
• 负责人: Prof Fiona Martin
• 金额: $ 20.47万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Early Career Researcher Award
• 财政年份: 2016
• 资助国家: 澳大利亚
• 起止时间: 2016-01-01 至 2018-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DE160101127
• 关键词: Cutting; red; tape; around; donations

This project intends to simplify the categorisation of recipients of tax deductible gifts so that it is easy to give and receive gifts and so gifts go only to those organisations that are in keeping with public policy. Donations cost approximately $1.3 billion annually. It is therefore important that donation is a streamlined process that encourages social pluralism while ensuring there is a good use of public money. Research indicates that the current approach to determining donation deductibility status is complex and out of step with government policy, public discourse and community needs. The proposed framework will be simple, take into account public policy and be adaptable to the community’s changing needs and values.

本项目旨在简化可抵税礼品受赠人的分类，方便送礼和收礼，使礼品只发放给符合公共政策的组织。每年的捐款约为13亿美元。因此，重要的是，捐赠是一个简化的过程，既能鼓励社会多元化，又能确保公共资金得到妥善利用。研究表明，目前确定捐赠扣除地位的方法复杂，与政府政策、公众话语和社区需求脱节。建议的架构会很简单，考虑到公共政策，并能适应社会不断变化的需要和价值观。