Some Reflections on Freedom of Establishment of Non-profit Entities in the European Union

Lombardo, Stefano

doi:10.1017/s1566752912001140

Cited by 5 publications

(3 citation statements)

References 12 publications

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“…The non-profit sector development and social entrepreneurship was significantly covered within the global community (Lombardo, 2013). The awareness of this phenomenon dates back to the 90s of the 20th century, when both practitioners and academic scholars started addressing new methods of solving social problems.…”

Section: Research Backgroundmentioning

confidence: 99%

Non-profit sector in Kazakhstan: influence analysis and development opportunities

Спанова¹,

Nakipova²,

Mukatay³

et al. 2020

JESI

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The paper describes the analysis and assessment of non-profit sector development drivers in the Republic of Kazakhstan. The authors identify the most significant factors that influence the nonprofit sector on the basis of multifactor correlation and regression analysis. The scale of the non-profit sector is determined on the basis of two indicators: the number of non-profit sector institutions and Global Venture Alliance (GVA). The authors have estimated two analysis options. The first option assesses the effect of the economy on the number of institutions (inflation, government expenditures on the social sphere, actual final consumption) and the effect of the population (employment, income, number of socially vulnerable groups). The most significant factors were income indicators, their correlation with the minimum subsistence level and the number of socially vulnerable groups. The second option considered GVA as a resulting indicator and studied the dependence of the sector's economic results on its potential, and the sector's state support on the population's standard of living and the number of socially vulnerable groups. The influence of the state social contract does not have a positive effect on the sector's GVA volume, which indicates the problem in its priorities and distribution mechanisms. The authors proposed a transition to the consumer subsidy model and infrastructure support for social entrepreneurship development as one of the priority directions of non-profit sector transformation.

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Section: Research Backgroundmentioning

confidence: 99%

Non-profit sector in Kazakhstan: influence analysis and development opportunities

Спанова¹,

Nakipova²,

Mukatay³

et al. 2020

JESI

View full text Add to dashboard Cite

show abstract

“…In the context of the study, the nature of the administrative law regulation of the taxation system is in the fact that it is targeted, the standard defining influence of an aggregate of administrative law norms adopted at the state level in the taxation system (Lombardo, 2013). The aggregate of the administrative law bases of the taxation system regulation is manifested in the corresponding administrative means ensuring the rights and legal nature of ensuring the interests of the citizens and legal entities in the context of the taxation relations.…”

Section: Introductionmentioning

confidence: 99%

The applying functions of tax regulation for state development

Zeynalova

2020

Australian Economic Papers

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Taxes are a complicated and influential category affecting all the economic phenomena and financial processes. To ensure a stable flow of funds to the state and local budgets, all the participants of the tax legal relations should properly perform their obligations before the state and observe the applicable legislation. The aim of the paper is to make an analysis of the positive experience of European countries in the field of taxation and their possible application in developing countries. The considered practice in the part of the luxury tax showed that almost all the developed foreign countries introduced this kind of tax, however,

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“… 49 See, for example, Picton ( 2021 ); Dunn ( 2014 ); Sørensen and Neville ( 2014 ); Lombardo ( 2013 ); Fici ( 2016 ). …”

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confidence: 99%

Empirical Evidence for the Continuing Need to ‘Think Small First’ in UK Company Law

Hardman

Santos

2022

Eur Bus Org Law Rev

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The most recent UK corporate law restatement has its stated aim to ‘think small first’ in company law legislation. This article is the first to use data science and imaging techniques to provide an empirical snapshot of the entire UK corporate database. It identifies the continuing need to think small first: most companies are small when tested by corporate type (public v private) and type of accounts publicly filed. We then factor in time series, which evidences that most companies are newer and smaller companies. This article then identifies the implications of this novel empirical analysis. First, corporate law analysis tends to ‘think big first’, and will either need to justify such an approach or change it. Second, a large number of companies provide no public financial information due to inherent time lag. The sheer scale of new companies challenges this approach. Third, the UK should provide a corporate governance framework for smaller companies. Fourth, the UK’s corporate accounting regime thinks small first in substance, but its form needs to be simplified to truly think small first. Fifth, whilst more mortgages were granted by smaller companies, larger companies granted more mortgages per company: so arguably corporate finance bucks the trend for the need to think small first.

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Some Reflections on Freedom of Establishment of Non-profit Entities in the European Union

Cited by 5 publications

References 12 publications

Non-profit sector in Kazakhstan: influence analysis and development opportunities

Non-profit sector in Kazakhstan: influence analysis and development opportunities

The applying functions of tax regulation for state development

Empirical Evidence for the Continuing Need to ‘Think Small First’ in UK Company Law

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