기부 관련 현행 세제의 타당성 고찰

Advocates of Comprehensive Tax Base(CTB), in principle, are hostile to the deduction of charitable contributions. The rationale of deduction for charitable contributions is to encourage individual and corporate charity even though charitable contribution is a part of the income. Because a way of personal deductions might violate horizontal equity under progressive tax rate, advocates of CTB assert that tax credit is appropriate for charitable contributions. The CTB is not perfect, especially, having significant flaws in the concept of consumptions, thus we should find the answer based on the price elasticity. Current tax law can be interpreted as corporate charity not related business. It means that tax law has dichotomy between business expenses and charitable contributions. It is a generally accepted fact that corporations make charitable contributions in furtherance of their business. Thus, it is necessary to convert the conventional view point for corporate charity. The case for for-profit charities, e.g. google.org, is a significant challenge to the current law granting tax benefits to only charitable organizations. We would face the critique of coupling and challenges for the essential of the public goods.