잡지구독료의 문화지출비 소득공제 적용방안 연구

Abstract

[Purpose]This study examines the applicability of income tax deduction(ITD) for magazine subscription fees(MSF) that fall within the scope of cultural expenditure, and suggests a method for applying ITD. [Methodology]The current ITD system for cultural expenditure is reviewed, and the legislative examples of major foreign countries that apply ITD by including the magazine subscription fee in the scope of cultural expenditure are reviewed. [Findings]In terms of public interest and characteristics of public goods, publications such as magazines play a role as a public good that minimizes the information class in that they can be easily accessed by anyone in a place closely related to the daily life of the people. In addition, books and newspapers subject to income deduction for cultural expenditures have characteristics closely related to magazines. Although there are differences in formal aspects such as the international display system and publication cycle between magazines and books and newspapers, the functions and social roles of books and newspapers are by no means small. And it is expected that income tax and corporate tax will increase as the magazine industry is revitalized due to an increase in magazine subscribers. Therefore, it is possible to apply MSF’s ITD. [Implications]This study is significant in that it reviewed the applicability of income deduction for magazine subscription fees.