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Debating Future Harmonization of European Union VAT Regulations: Protests Among Swedish Nonprofit Organizations
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences. Ersta Sköndal högskola, Enheten för forskning om det civila samhället.ORCID iD: 0000-0001-9314-9071
2012 (English)In: Nonprofit Policy Forum, ISSN 2154-3348, Vol. 3, no 1Article in journal (Refereed) Published
Abstract [en]

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are considered to be of a common good purpose. The Commission of the European Union considers the tax exemption to be too generous in the case of Sweden and that it may distort competition in the free market. The protests are analyzed through a historical institutionalism framework where the Swedish paradigm for the voluntary sector is seen as deeply embedded in a specific institutional setting. The EU policy is interpreted by many nonprofit actors as threatening the existing institutional setting.

Place, publisher, year, edition, pages
De Gruyter , 2012. Vol. 3, no 1
Keyword [en]
EU, VAT, Nonprofit Organizations, Harmonization
National Category
Political Science
Research subject
Civil society
Identifiers
URN: urn:nbn:se:miun:diva-16969DOI: 10.1515/2154-3348.1041OAI: oai:DiVA.org:miun-16969DiVA: diva2:549854
Available from: 2012-05-04 Created: 2012-09-05 Last updated: 2013-10-07Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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Language
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