한국조세재정연구원 - OAK리포지터리

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기업의 준조세 실태와 정책방향 cover image

기업의 준조세 실태와 정책방향

Keyword
준조세, 부담금, 기부금
Title
기업의 준조세 실태와 정책방향
Authors
손원익
Issue Date
2010-12-01
Publisher
KIPF
Citation
pp. 179
Abstract
This research aims for analyzing corporation’s quasi-tax burden aside from regular taxation and for measuring its size. A scope of quasi tax is categorized in broad and narrow senses and development of quasi tax is examined. The paper scrutinizes importance of quasi-tax on GDP and tax revenues and how it changes over time. By examination of quasi-tax’s percentage on corporate taxation and net profit during the term, the study discusses a scale of quasi-tax that corporation actually covers.

The paper conducts a survey with businesses to grasp a size of involuntary contributions. Based on the results, volume of quasi-tax subscriptions was calculated by each donation types. The estimated contributions were included in broad and narrow sense of quasi tax for measuring the size of total quasi tax. Discretionary donations are classified and reviewed by diverse categories: donations, sizes of corporation, listed or unlisted businesses, and industrial fields.

Various reports indicate that estimated corporation’s quasi-tax reaches 94.3 million Korean won by using responses that donation is ‘compulsory’ or ‘somewhat coercive.’ Contributions in quasi-tax amount to 357.3 million Korean won when companies that involuntary donation is ‘neutral’ are included.

Scale of quasi-tax in broad sense reaches approximately 32.4 trillion won, equivalent to adding up social insurance costs borne by business owner’s, 20.7 trillion won, Corporation’s cost of burden, 11.5 trillion won, and involuntary contributions, 94.3 billion or 357.3 billion won. In narrow sense, overall quasi-tax amounts to about 23.1 trillion won. The total amounts are consisted of social insurance cost of company owners, 20.7 trillion won, corporation’s cost of burden, 2.4 trillion won, and involuntary contributions, 94.3 billion or 357.3 billion won.

In a broad perspective, accurate analysis of quasi-tax and its volume could provide the government with significant implications related to management on policies that include future taxation and diverse costs of burden because the examination assures financial burdens other than taxation. In a microscopic viewpoint, on the other hands, suggestion of alternative policy about cost of burden included in quasi-tax is needed. In a case that cost of corporation’s financial burden works against its intention, new policy is also required.

The paper intends to address diverse social benefits followed by endeavors on quasi-tax reduction. The tax deduction will ease companies’ burdens of taxation that establish better industry favored environment and strengthen the competitiveness. In addition, converting expenses discrepant from the traits of cost of burden into tax allows the government to impose tax based on ‘no taxation without law’ and to determine governmental expenses within allocated budget. As a result, the study anticipates precise causes of taxation and expenditure and improvement of financial transparency.
Keywords
준조세, 부담금, 기부금
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