A comparative approach to tax exemption: differences between hospitals and religious institutions

dc.contributor.advisorVolberg, Mats, juhendajaet
dc.contributor.authorWehbe, Waelet
dc.contributor.otherTartu Ülikool. Humanitaarteaduste ja kunstide valdkondet
dc.contributor.otherTartu Ülikool. Filosoofia osakondet
dc.date.accessioned2019-06-22T18:27:54Z
dc.date.available2019-06-22T18:27:54Z
dc.date.issued2019
dc.description.abstractI study the position of religious institutions in matters of exemptions from paying taxes, the position is that religious institutions must be exempted from paying taxes in much of the same manner to hospitals since they are sufficiently similar with regard to taxation and legal status. I consider what might be required for this “sufficient similarity” to merit this equal legal status and resulting equal treatment by the state. I provide some justification of the tax exemptions hospitals receive and relate them to the three requirements for sufficient similarity. I then present three arguments against the three conditions of sufficient similarity. Lastly, I consider some objections to the conditions of sufficient similarity and the paper as a whole, I then provide some replies to these objections as best I can.en
dc.description.urihttps://www.ester.ee/record=b5239749*estet
dc.identifier.other20.03.01 WEH 01
dc.identifier.urihttp://hdl.handle.net/10062/64563
dc.language.isoengen
dc.publisherTartu Ülikoolet
dc.rightsopenAccesset
dc.rightsAutorile viitamine + Mitteäriline eesmärk + Tuletatud teoste keeld 3.0 Eesti*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ee/*
dc.subjecttax exemptionen
dc.subjectcomparative analysisen
dc.subjectphilosophyen
dc.subject.othermagistritöödet
dc.subject.othermaksuvabastuset
dc.subject.othervõrdlev analüüset
dc.subject.otherfilosoofiaet
dc.titleA comparative approach to tax exemption: differences between hospitals and religious institutionsen
dc.typeThesisen

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