문화예술진흥기금 재원확충을 위한 문화예술진흥 기부제도 도입방안에 관한 연구

[Purpose] In order to fulfill the constitutional obligation to succeed and develop traditional culture and to promote national culture, the State stipulates the Culture and Arts Promotion Act on the Culture and Arts Promotion Fund. However, most of the culture and arts promotion fund is made up of state subsidies, and there is a deficit due to the large expenditure on imports., The purpose of this study is to provide a stable financial expansion plan for the culture and arts promotion fund through the introduction of the culture and arts promotion donation system. [Methodology] This study examined the provisions of the Culture and Arts Promotion Fund under the Culture and Arts Promotion Act and confirmed the necessity of securing stable finances of the Culture and Arts Promotion Fund through the analysis of the current status of the Culture and Arts Promotion Fund in Korea. In addition, the introduction of the culture and arts promotion donation system was proposed by referring to the hometown love donation system introduced for the purpose of securing stable financial resources of local governments. [Findings] The specific introduction plan for the culture and arts promotion donation system proposed in this study is as follows：First, the culture and arts donation law should be enacted in order to secure the legal stability of the introduction of the culture and arts promotion donation system. Second, the donation condition of the culture and art promotion donation system should be limited to individuals, but the culture and art related organizations, which are donations, should be able to donate including the residence. Third, the gift certificates for culture and arts promotion should be provided as a return gift for the donation of culture and arts promotion, and the gift certificates for culture and arts promotion should be available to any culture and arts institution in the country. Fourth, some of the cultural promotion donations should be provided to the recipients of cultural arts promotion gift certificates as a countervailing benefit to cultural arts activities, but should be utilized as financial resources for most of the rest of the cultural arts promotion. [Implications] This study is meaningful in that it proposed a stable fund raising plan for the culture and arts promotion fund, and it is expected that succession and development of culture and arts can be expected through such stable financial resources. However, it will be difficult to expect the promotion of culture and arts if the stable resources are not used efficiently. Therefore, it is necessary to conduct an effective performance analysis on the culture and arts promotion fund so that the culture and arts promotion fund secured through the stable funding plan can be used efficiently.