준조세적 관점에서 민간출연금의 적절성에 관한 검토

Abstract

There are many instances where funds currently employed in Korea utilized private contributions or quasi-tax in the form of donation as a source of funding. This study expands the range of quasi-tax into private contributions and identifies the nature of private contributions and the current states of financial projects which government run with private contributions. The analysis revealed that although there is no clear provision in the Act, some examples have been identified that private contributions are used as the main source of funding for government financial projects. In addition, it is analyzed that a certain 5th provision’s fund in National Finance Act or 95th provision's fund in National Finance Act would have an involuntary nature. Thus, the improvement of private contribution fees can be presented as follows. First of all, it is needed to clarify the provisions on private contributions in the National Finance Act, and to judge funds’ adequacy for the establishment and management if they are raised by private contributions. Also the relationship between the funds raised by private contributions and the 5th provision in Act on Collection and Use of Donations should be strengthened and the fund-raisers’ list and the usage detail should be disclosed transparently Finally, in the case of the 95th provision’s fund in National Finance Act, it is necessary to establish the same management procedure as the 5th provision’s fund in National Finance Act.