Paper Status Tracking
Contact us
[email protected]
Click here to send a message to me 3275638434
Paper Publishing WeChat

Article
Affiliation(s)

Renmin University of China, Beijing, China

ABSTRACT

This study was conducted in order to build an effective dynamic model for governing charities based on justice. According to the data from MasterCard, 53% of Asia Pacific citizens donate to charity and this makes it much more sensitive for charities being well governed. The study reviewed 15 Annual reports (from 2001 to 2015) by the Government of Singapore, and found that in the 15 years, the average annual growth rate of income of all charities was 12.4%, while in the same period, there were only 11 violation cases which all were under control in short-term. In line with this fact, the study adopted Ecological System Theory (EST) and built the Effective Honeycomb-Shape (EHS) Model for governing charities which can be adopted in other countries. For comparison, the study also made reference to Chinese and Japanese and top nine richest countries’ information on charities and disclosed a unique phenomenon called Tax-Deduction-Reverse-Effect (TDRE) happening in Singapore. The study further examined the above 11 violation cases and found the critical independent variables and paths leading to the violation by application of Qualitative Comparative Analysis (QCA) method. It will be helpful to tighten governance on the critical variables to save public resources.

KEYWORDS

effective honeycomb-shape (EHS) model, governing charities, tax-deduction-reverse-effect, qualitative comparative analysis (QCA)

Cite this paper

Journal of US-China Public Administration, February 2018, Vol. 15, No. 2, 55-66

References

Bronfenbrenner, U. (1994). Ecological models for human development. In International encyclopedia of education (Vol. 3, 2nd ed., pp. 37-43). Oxford: Elsevier.

CAF (Charities Aid Foundation, UK). (2016). CAF world giving index 2016. Retrieved from https://www.cafonline.org

Charity Portal. (2017a). About charity council. Retrieved from https://www.charities.gov.sg

Charity Portal. (2017b). About the commissioner of charities. Retrieved from https://www.charities.gov.sg

Charity Portal. (2017c). Code of governance for charities and IPCs. Retrieved from https://www.charities.gov.sg

Charity Portal. (2017d). Governance evaluation checklist. Retrieved from https://www.charities.gov.sg

Ernst & Young. (2009). Corporate taxation in Middle East. Retrieved from http://www.ey.com

Inland Revenue Authority of Singapore. (2017a). Donations and tax deductions. Retrieved from https://www.iras.gov.sg

Inland Revenue Authority of Singapore. (2017b). Tax statistics. Retrieved from http://www.tablebuilder.singstat.gov.sg

Inland Revenue Department. (2006). Departmental interpretation and practice notes no. 37 (revised). Retrieved from http://www.ird.gov.hk

Malaghan Institute of Medical Research. (2012). Celebrating three generations of philanthropy. Retrieved from http://www. malaghan.org.nz

MCCY (Ministry of Culture, Community and Youth). (2017). Charities unit. Retrieved from http://www.mccy.gov.sg

Ministry of Civil Afairs of the People’s Republic of China. (2007-2015). China charity donation annual report. Retrieved from http://www.mca.gov.cn

Ministry of Finance of Brunei. (2017). Income tax. Retrieved from: http://www.mof.gov.bn/

Ministry of Finance of Singapore. (2017). Tax deduction for donations. Retrieved from http://www.mof.gov.sg/

Mumbrella Asia. (2015). Poorer Asian countries most likely to give to charity, Japan and Korea the least, MasterCard survey finds. Retrieved from http://www.mumbrella.asia/

PWC. (2016). Doing business in Qatar—A tax and legal guide. Retrieved from https://www.pwc.com

PWC. (2017a). Kuwait corporate deductions. Retrieved from http://taxsummaries.pwc.com

PWC. (2017b). Saudi Arabia corporate deductions. Retrieved from http://taxsummaries.pwc.com/ID/Saudi-Arabia-Corporate- Deductions

PWC. (2017c). United Arab Emirates individual—Other taxes. Retrieved from http://taxsummaries.pwc.com

Ragin, C. C. (2006). User’s guide to fuzzy-set/qualitative comparative analysis 2.0. Tucson, Arizona: Department of Sociology, University of Arizona.

Ragin, C. C. (2017). What is QCA? Retrieved from http://www.u.arizona.edu

Rawls, J. B. (1971). A theory of justice. USA: Harvard University Press.

Singapore Commissioner of Charitie’s Office. (2002-2015). Commissioner of Charities (COC) annual reports. Retrieved from https://www.charities.gov.sg

Singapore Department of Statistics. (2017). Population and population structure. Retrieved from http://www.tablebuilder.singstat. gov.sg

The Japan Association of Charitable Organizations. (2017). Charitable and no-profit organizations in Japan data book 2017. Retrieved from http://www.kohokyo.or.jp

Woo, E. (2005). Urie Bronfenbrenner, 88; co-founder of Head Start Urged Closer Family Ties. Los Ageles Times. Retrieved from http://articles.latimes.com/2005/sep/27/local/me-bronfen27

About | Terms & Conditions | Issue | Privacy | Contact us
Copyright © 2001 - David Publishing Company All rights reserved, www.davidpublisher.com
3 Germay Dr., Unit 4 #4651, Wilmington DE 19804; Tel: 1-323-984-7526; Email: [email protected]