기부금세제 개선방안에 관한 연구

The purpose of this study is to suggest the reform of charity taxation to encourage contribution. As a result, the following findings were obtained:The first plan is to unify the contribution system to keep neutrality of contribution behavior. If it is unified to be a single contribution, the limit on taxable deductions of general contributions is set by higher price between 50% of operating income and 50% of base taxable income. The second plan is to deduct all contribution. Although contributions/expenditures are fully deductible, it is assumed that there will be no problem with taking into consideration of re-investment, dividends and etc., since a decision for a contribution/expenditure is made if it is a normal company. The third plan is that if the charitable foundations have a relationship with the contributor's related party directly or indirectly, the charitable contribution deduction should be limited. Namely, a lower price is chosen between 30% of operating income and 50% of the existing limit of the designated contribution. The fourth plan is to expand the charitable contribution deduction for non-business individuals. The fifth plan is to improve the deduction carried forward for high level individual contributors. It is expected that the results will convey the true meaning of the contribution and motivate the culture of giving.