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Tax Support System for Small Amount of Political Fund Contribution
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소액기부 정치자금에 대한 조세지원제도

논문 기본 정보

Type
Academic journal
Author
Journal
인문사회과학기술융합학회 예술인문사회 융합 멀티미디어 논문지 예술인문사회 융합 멀티미디어 논문지 제8권 제1호
Published
2018.1
Pages
113 - 120 (8page)

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Tax Support System for Small Amount of Political Fund Contribution
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Abstract· Keywords

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Although tax credit system for political fund contribution may be justified from a viewpoint that appropriate incentive is necessary to expand political participation of voters, excessive tax benefit for political fund contribution should be reconsidered. Especially, 100% tax credit favor up to one hundred thousand Korean Won per year should be abolished because it undermines the basic principle of contributions. If the public interest of political fund contribution is so large enough to recognize such tax privilege, it would be more desirable to increase government subsidies rather than to apply tax support system. Unreasonable tax treatment for resident with business income should be improved in the direction of logical coherence. It is necessary to allow corporate donations to expand political funding instead of abolishing the excessive tax benefit for political fund contribution. Unlikely sponsorships, donations are not likely to cause harm by an unjust request. It is doubtful whether the tax support system for political fund contribution needs to be defined separately under the special tax treatment control law. It is advisable to integrate tax credit system for political fund contribution into existing taxation system of statutory contribution to reduce tax administration costs.
#political fund #political fund contribution #tax credit system #tax credit for political fund contribution #tax administration cost

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References (10)

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J.S.Kim / 2015 / Problems and Improvement Plan for Deduction of Contributions on the Income Tax Law: Focusing on the Deduction of Contributions for Privately-Owned Businesses / Taxation Review 21(3):223~257 google schola D.B.Kim / 2014 / Problems and Improvements of Contribution on Tax Law / National Public Law Review 10(1):165~190 google schola 차동준 / 2015 / 소득공제의 세액공제 전환에 관한 조세정책 변화 연구 / 지역산업연구 38(2):203~224 google schola 김성태 / 2014 / 2014년 적용 소득세법의 형평성 및 누진성 분석 / 재정학연구 7(1):53~79 google schola 민태욱 / 2008 / 소득공제의 논리와 평가 / 조세법연구 14(3):58~95 dbpia

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