메뉴 건너뛰기
Library Notice
Institutional Access
If you certify, you can access the articles for free.
Check out your institutions.
ex)Hankuk University, Nuri Motors
Log in Register Help KOR
Subject
Humanities
General Humanities History Philosophy Religious Studies Linguistics and Literature Other Humanities
Social science
General Social Science Business Management Tourism Education Military Science Library and Information Science Law Sociology Journalism and Media Studies Psychological Science Political Science and Diplomacy Geography Public Administration Economics International Trade Anthropology Other Social Science
Natural science
General Natural Science Physics Biology Life Sciences Mathematics/Statistics Astronomy Earth Science Chemistry Other Natural Science
Engineering
General Engineering Architectural Engineering Mechanical Engineering Industrial Engineering Material/Energy Engineering Electrical and Electronic Engineering Marine and Ocean Engineering Chemical Engineering Computer Science Other Engineering
Medical science
General Medical Science Nursing Science Veterinary Pharmacy Traditional Korean Medicine Basic Medicine Clinical Medicine Other Medicine
Agriculture and Fishery
General Agriculture and Fishery Agriculture Fishery Science Food Science Forestry Animal Husbandry Marine Transportation Studies Other Agriculture and Fishery
Art and Kinesiology
General Arts Design Fine Arts Cosmetology Photography Music Fashion Kinesiology Performing Media Arts Other Arts and Kinesiology
Interdisciplinary Studies
Interdisciplinary Research Science and Technology Studies Brain and Cognitive Science Technology Policy Other Interdisciplinary Studies

KOR

A Study of Rational Plan Donation System Activation Plan
Recommendations
Search

합리적인 계획기부제도 활성화 방안에 관한 연구

논문 기본 정보

Type
Academic journal
Author
Suh Junghwa (경북대학교)
Journal
The Korean Taxation Association 세무학연구 세무학연구 제37권 제4호 KCI Accredited Journals
Published
2020.1
Pages
131 - 153 (23page)

Usage

cover
A Study of Rational Plan Donation System Activation Plan
Ask AI
Recommendations
Search

Abstract· Keywords

Report Errors
Korea’s planned donation system remains at the most basic stage, mainly for heritage donations and private foundations. However, awareness of aspects of the economic growth stage and the return of property to society has matured, and various forms of donations and planned donations are increasing. This is the time when it is necessary to discuss the creation of a system that can support the trend of revitalizing donation culture in Japan. The biggest reason why the donation culture was not activated in Japan was the lack of motivation for donations and the lack of efforts to prepare a system for revitalizing the donation culture. The reason why donation culture attracts attention is that individual and corporate donations provide direct support to the beneficiaries of the donation, and most of them perform the most important task for the existence of non－profit organizations operating for charitable purposes. In this study, a plan to improve the tax system for the introduction of planned donations was suggested. As a way to improve the taxation related to donation, the income deduction system and the tax deduction system were compared and analyzed. Considering the policy purpose of the donation item and the fairness of each income source for tax purposes, it is desirable to switch back to the income deduction support method, which can be a solution to some of the problems in the current donation－related taxation. Amendment of “Inheritance Tax and Gift Tax Law” as a measure to introduce planned donations to enable charitable residual trust (CRT) so that donations of real estate and stocks can be included in donations through tax trusts. is necessary. In addition, the pension from donations and the requirements, scope, and limits of certain income and profits should be specified concretely. If pension income, etc. is to be paid, it is also necessary to provide an exception that enables the effect of excluding the taxable value of the gift tax of the donated organization to be maintained.
#계획기부 #기부연금 #자선잔여신탁 #소득세법 #상속세 및 증여세법

Contents

No content found

References (18)

Add References
강철희 / 2010 / 계획기부 개념과 발전현황에 관한 기본연구 :9~11 google schola 김현동 / 2014 / 기부 관련 현행 세제의 타당성 고찰 / 조세법연구 20(3):121~162 dbpia 김수성 / 2015 / 기부문화 활성화를 위한 제도 및 세제지원 방안 / 세무와회계저널 16(4):63~93 google schola 민태욱 / 2008 / 소득공제의 논리와 평가 / 조세법연구 14(3):58~95 dbpia 선우희연 / 2017 / 세액공제전환에 따른 기부의사결정변화 / 통계연구 22(2):153~182 Crossref

Recommendations

It is an article recommended by DBpia according to the article similarity. Check out the related articles!

Related Authors

Recently viewed articles

Experiences and Perception of Young Adults and Their Parent Generation Regarding Young Adults’ Parent-Dependent Cohabiting
Kim, Hye Eun, Jung 외 7명Korean Association of Human Ecology2021.12

Comments(0)

0

Write first comments.