Knowledge information society in 21st century emphasizes the social responsibility for the increase of welfare and public benefit so that the corresponding role has been expanded. Thus, the government is more obliged to improve the social welfare and ...
Knowledge information society in 21st century emphasizes the social responsibility for the increase of welfare and public benefit so that the corresponding role has been expanded. Thus, the government is more obliged to improve the social welfare and public interests. However, the government alone cannot afford to meet the rapidly increasing social and economic needs, and therefore, the roles of the non-profit corporations become more and more important to support the government function, while people are more concerned about the tax systems related to establishment and activities of the non-profit corporations.
With such basic conceptions in mind, the purpose of this study is to suggest the improvement for the tax system of non-profit corporation in comparison with foreign systems. To accomplish this objective, this study reviewed the existing relevant studies and literatures. By the results of this study, I suggested some improvements for two aspects of the corporation income tax and the value-added tax. The findings of this study will contribute to the settlement and development of the non-profit corporation in Korea.