조세감면정책을 통한 장기기증의 확대방안에 관한 연구

• 영문명: Tax Credit As a Method for Obtaining Organs for Transplantation
• 발행기관: 원광대학교 법학연구소
• 저자명: 정상기(Chung, Sang-Ki)
• 간행물 정보: 『원광법학』제25권 제3호, 51~80쪽, 전체 29쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2009.09.30

영문 초록

In Korea, the transfer of organs in exchange for valuable consideration is illegal, so the only method for obtaining organs for transplantation is by the altruistic consent of donors. But, due to the lacks of voluntary consents for donation, Korea is confronted with the chronic shortage of organs, like other countries, and has to find the best alternative for increasing organ supply, So, this paper, first, analyzed the various methods for increasing the voluntary consents for organ donation, namely, Presumed Consent, Mandated Consent, Internet Organ Solicitation, Organ Mutual Insurance, Paired Organ Exchange, etc. and the supply of organs from cadaveric donors. namely, Organ Free Market, Organ Future Market, Organ Death Benefit, etc, and second, proposed that the procurement of organs by the method of Tax Incentives, especially Tax Credit, is the best effective framework to solve the chronic shortage of organs. Because Tax Credit creates an incentive to attract potential donors without a commercial market, it would preserve the altruistic nature of donation, and would not produce an inequitable allocation of organs, and would not undermine the basic ethics and morality underling the foundation of the current donation system. There two types of Tax credit, whether the credit be refundable or nonrefundable. The refundable tax credit is applied first to reduce or eliminate one's tax liability, with any unused amount being paid out to the taxpayer(organ donor) in cash, so the cash represents a government subsidy to him. Therefore the refundable tax credit is an effective method not only for increasing the organ donation but also for achieving a societal purpose for low income taxpayers.

목차

Ⅰ. 머리말

Ⅱ. 장기공급확대를 위한 새로운 논의

Ⅲ. 조세감면을 통한 장기기증의 확대

Ⅳ. 마치며

참고문헌

Abstract

키워드

장기기증 환급형세액공제 근로장려금제 비환급형세액공제 장기이식관광 상호장기기증보험 조별장기교환 Organ Donation Tax Credit Refundable Tax Credit Working Tax Credit Transplant Tour Organ Future Market Internet Organ Solicitation Organ