기부금 관련 소득세 계산규정의 문제점과 개선방안

[Purpose]In this study, an effort was made to clarify the problems of the current donation-related income tax calculation regulations and to suggest ways to improve them. [Methodology]This thesis compares the provisions related to the old Income Tax Law. It shows that the current Income Tax Law is not consistent with the practice and it presents the problem of tax deduction for donations on financial income through a simple case. [Findings] First, there is no limit on statutory donations deducting tax, and there are no regulations on deduction carried forward. Second, political fund donations are not reflected in the calculation of the limit for designated donation deducting tax. Third, the provisions on the tax deduction limit for the Employee Stock Ownership Association(ESOA) donations conflict. Fourth, it is difficult to distinguish between the donation tax deduction and the ESOA donation tax deduction when the standard tax deduction is repeatedly applied to the ESOA donation. Lastly, in the case of tax deduction for donations on financial income, there may be a problem that the tax burden is smaller in the case of global taxation of financial income than in the case of separated taxation of financial income. [Implications]It is meaningful that it presented the problems and improvement measures of the donation calculation regulation under the Income Tax Law, which had little prior studies.