Taxation and the Not-For-Profit Sector Globally: Common Issues, Different Solutions

Abstract

This chapter deals with the interaction between national (and sub-national) taxation systems and that part of society which is described here as the ‘not-for-profit’ sector. Although tax systems vary considerably between countries – common law and civil law, developed and developing countries – there are a number of common features, particularly as the tax systems apply to entities within this sector, that raise the same issues for consideration.