기부문화 활성화를 위한 기부금세제 개선방안에 관한 연구

Abstract

Various factors such as under development and increasing house debt has led to worsening and serious income bipolarization in South Korea. Although the government’s roles are very crucial in solving this kind of problems, they are limited in general social areas. Therefore, many individual corporations take care of the situation in place of the government. South Korea’s donating culture is like of other developed countries. The government has been putting a lot of effort to nourish the donating culture through the tax support policies. However, in 2013, many issues and contraventions arose regarding the donation amount after the revised Income Tax Law. This was a 2－year study that was started in 2014 and ended in 2015 and has utilized the results from the public corporation, a corporation for the public interest and Summary of Final Return of Global Income Tax. After the revising to Income Tax Deduction ways, there was an extensive reduction of donation from the high income earners and labors. This study proposes several transactions to original Income Deduction, reduce the level of donation amount in hopes to recover current depressed donating culture. Firstly, in order to support a better donation culture of the government, it is needed to consider returning to the original Income Deduction policy instead of the revised tax policy. Secondly, there should be adjustments such as an increase in the rate of income tax or decrease in the standard donation amount. Third, it is necessary to discard the standard limit of donation amount. If not, the limit should be increased, since reasonable decision makers will donate within their income range. A better donation culture that truly conveys the meaning of contributing to society can be expected through these solutions.