종교단체에 대한 지방세 비과세·감면의 문제점과 개선방안

Abstract

The local taxes are the main resources of the local governments. Used as an instrument for national policy the tax-free exemption provisions do not take into account the situation of the municipalities. As a consequence they have exacerbated the problem of local finance. All the more its benefits is given only to some participants and causes a problem that undermines the fairness of the tax burden. Compared to medical and school organizations, religious organizations do not have any specific Act for themselves and it makes difficult to distinguish. If the competent agency authorized, they can be interpreted as a non-profit organizations for tax purposes. Classification of religious groups as non-profit organizations causes a the controverse with their purpose of public interest. In addition, there is a problem of comprehensive exemptive regulations and the absence of administrative control. In the case of major foreign countries, it is shown that religious groups have mostly property tax exemption for their property, but they try to clarify the conditions of the tax-free exemption. The recent Italian legislation amended the bill to limit the exemption for religious organizations.