기부금세제에 관한 소고

• 영문명: A Study on Contribution Taxation - On the base of contribution deduction system of income taxation -
• 발행기관: 원광대학교 법학연구소
• 저자명: 이은미(Lee, Eun-Mee)
• 간행물 정보: 『원광법학』제25권 제4호, 383~413쪽, 전체 30쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2009.12.30

영문 초록

Even though we recognize the importance of taxation role in activating contribution culture and the necessity to extend the tax benefits, it needs to suggest orientation for the contribution deduction on the base of theoretically substantial review. In advance, it can be organized as three when we seek the reason for the contribution to get tax deduction. First, even though it is not compulsory for the contribution to be exempted from income originally, there needs contribution deduction to induce contribution culture by offering benefits for the desirable contribution. Second, when people get to offer contribution, there is necessary reduction of income as much as the amount so it needs contribution deduction to calculated income accurately. Third, it needs contribution deduction in the aspect of emphasizing the role of the charity organization which is the social basement for the person to pursue various kinds of values and desires. On the basement of the theory above, I suggest an orientation for improving our contribution deduction system as following. First, Matching Grants that have been claimed by McDaniel can be more effective with the same amount as it enables the government to aid the needy organization in a direct way not by offering to donators in the indirect way. Second, it has significance in the view when the system is converted from income deduction to tax deduction, the people with low income who have not benefited from the contribution deduction system can get the profit as well. Third, it deserves to refer American theory of legislation and pluralistic views in determining organizations to grant contribution deduction.

목차

Ⅰ. 서 론

Ⅱ. 기부금공제제도의 일반론

Ⅲ. 기부금공제제도에 대한 이론적 검토

Ⅳ. 기부금공제제도의 개선방향

Ⅴ. 결 론

참고문헌

Abstract

키워드

기부금 공제 비영리단체 소득공제 조세우대 다원주의 Contribution deduction A nonprofit organization Income deduction Tax benefits Pluralism