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한국의 민간기부에 관한 연구(A study on private donation of Korea) : 규모, 구조와 특징, 관련 정책방향

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  • 한국의 민간기부에 관한 연구(A study on private donation of Korea)
  • 손원익; 박태규
  • 한국조세연구원


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Title 한국의 민간기부에 관한 연구(A study on private donation of Korea)
Similar Titles
Sub Title

규모, 구조와 특징, 관련 정책방향

Material Type Reports
Author(Korean)

손원익; 박태규

Publisher

서울:한국조세연구원

Date 2008-02
ISBN 978-89-8191-386-1
Pages 241
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Social Development < Social Welfare
Holding 한국조세연구원

Abstract

This study analyzes the motivation of private donation and the effect of tax policy on private donation. It is known that the individual donation is seriously affected by cultural and societal factors of the society. The analysis on the individual donation of Korea shows that the tax policy affects the decision of individual donation. The evidence of the effectiveness of tax policy on individual donation is shown that the total amount of donation has been increased as the tax allowances for donation in social welfare area was increased.
The most important factor to blossom the culture of individual donation is not only the total amount of donation, but also the number of donation for each individual. In other words, how often each individual donates is the key index to measure the level of donation in a society. (The rest omitted)