정치후원금 기부문화 활성화를 위한 제도 및 세제의 개선방안 연구

Abstract

This study is intended to explore improvements of tax and system support for the revitalization of the culture of political fund donations. In this study, we would argue that: First, the government should provide tax deductions for political funds donated by immediate family members and their dependents. It is also required to raise the deduction rate of political fund contributions along with the ordinary donation cases. In addition, it is required to impose strict additional taxes on illegal political funds and strengthen the penalty rules to fundamentally block the collection of illegal political funds. Moreover, making a possible deduction for those political donations that were made abroad is essential. In addition to those suggested requirements above, the government is required to find ways to provide institutional support for political funds. the expansion of possible scope for the donors of political funds and the right to designate sponsors’ associations are necessary. the payment method of state subsidies should be improved. This study was intended to provide a platform for the voluntary recruitment of political funds and the recruitment of more political funds through the extensive tax support for the collection of political funds that had been in the doldrums. The purpose of this study is to examine the problems of the current tax support system for political donations and to provide a platform for political fundraising to be established as an advanced system through the need to expand tax support and the improvement of recruitment methods.