한국조세재정연구원 - OAK리포지터리

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한국의 민간기부에 관한 연구
-규모, 구조와 특징, 관련 정책방향- cover image

한국의 민간기부에 관한 연구 -규모, 구조와 특징, 관련 정책방향-

Keyword
조세지원, 투명성, 자원봉사
Title
한국의 민간기부에 관한 연구
-규모, 구조와 특징, 관련 정책방향-
Authors
손원익; 박태규
Issue Date
2008-02-01
Publisher
KIPF
Citation
pp. 24
Abstract
This study analyzes the motivation of private donation and the effect of tax policy on private donation. It is known that the individual donation is seriously affected by cultural and societal factors of the society. The analysis on the individual donation of Korea shows that the tax policy affects the decision of individual donation. The evidence of the effectiveness of tax policy on individual donation is shown that the total amount of donation has been increased as the tax allowances for donation in social welfare area was increased.

The most important factor to blossom the culture of individual donation is not only the total amount of donation, but also the number of donation for each individual. In other words, how often each individual donates is the key index to measure the level of donation in a society. Another important finding of the previous study is that the experience of volunteer work is deeply related to the number of individual’s donation and the amount of donation. The study shows that individuals who have more experiences of volunteer work tend to donate more often and more amounts.

The following policy propositions are made to boost individuals' donation in Korea;

(1) increase tax incentives for individuals’ donation

(2) enhance the transparency of charitable organizations

(3) induce more active volunteer work to blossom the culture of individual donation

An empirical study is conducted to examines the results derived from the theoretical analysis. The finding of the analysis is that the tax rate can affect the decision of corporate donation even in the frame of profit-maximizing model as long as a part of donation is not deducted due to the limit of tax deduction. This finding implies that the motivation of corporate donation changes according to the corporation’s situation which is affected by the amount of tax deduction available and the amount of marginal donation. We may derive the following tax policy implications regarding the corporate donation from the findings of the empirical analysis; the expected effects of tax policy changes should be calculated by incorporating the relationship between the amount of the marginal donation and the limit of tax deduction for each individual corporation.
Keywords
조세지원, 투명성, 자원봉사
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