문화예술 활성화를 위한 조세제도의 개선방안

Abstract

Based on the analysis of current tax schemes and those in advanced countries, this study suggests how to rationally revise tax laws to give various tax benefits in order to activate culture and arts as below. The necessity for those tax benefits is theoretically based on the external economies aroused from the characteristics of public goods of which the art and cultural activities originally hold. First, charitable donations for culture and arts which firms pay should be treated as the “special contributions” in corporate income taxation by which relatively higher tax benefits could be given, and the tax credit for those donations should be additionally adopted for such firms. Second, charitable contributions for culture and arts which individuals pay should also be treated as the “special contributions” in individual income taxation, and deductions should additionally be allowed for those donations. Moreover, the deduction for cultural entertainment expenses should be implemented permanently, and its deduction limi should be enlarged. Finally. the deduction rate and limit of the credit card deduction for art performance spendings should be heightened, and value added tax burdens of enterprises in art and cultural business should be lowered by adopting additional tax credit in VAT taxation.