법인세법상 기부금의 성격과 손금산업
Characteristic and Deduction of Charitable Contribution
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This article evaluates and suggests ways to improve the deduction of charitable contribution under the Corporate Tax Law. The problems of the current system are as follows; First, there is a bias in favor of charitable contributions by corporation compared to charitable contributions by individual shareholders. Second, the agency cost problem exists where a manager decides charitable contributions of a corporation that achieves the private interests of the manager by enjoying the prestige benefits. Third, there is an awkward dichotomy between business expenses and charitable contributions. The suggestions for the remedy are as follows; First, a corporation should not be allowed to deduct charitable contributions which are not related to the corporation's business at all, instead, the deduction should go to the individuals such as shareholders, managers or employees. Second, charitable contributions which are directly or indirectly related to the corporation's business by contributing to the enhancement of present or future business should be treated as a normal business expenses or capital expenditures.
Abstract
This article evaluates and suggests ways to improve the deduction of charitable contribution under the Corporate Tax Law. The problems of the current system are as follows; First, there is a bias in favor of charitable contributions by corporation compared to charitable contributions by individual shareholders. Second, the agency cost problem exists where a manager decides charitable contributions of a corporation that achieves the private interests of the manager by enjoying the prestige benefits. Third, there is an awkward dichotomy between business expenses and charitable contributions. The suggestions for the remedy are as follows; First, a corporation should not be allowed to deduct charitable contributions which are not related to the corporation's business at all, instead, the deduction should go to the individuals such as shareholders, managers or employees. Second, charitable contributions which are directly or indirectly related to the corporation's business by contributing to the enhancement of present or future business should be treated as a normal business expenses or capital expenditures.
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