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기업의 준조세 실태와 정책방향(Corporation's quasi tax burden and policy)

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  • 기업의 준조세 실태와 정책방향(Corporation's quasi tax burden and policy)
  • 손원익
  • 한국조세연구원


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Title 기업의 준조세 실태와 정책방향(Corporation's quasi tax burden and policy)
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Material Type Reports
Author(Korean)

손원익

Publisher

서울:한국조세연구원

Date 2010-12
Pages 180
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

This research aims for analyzing corporation’s quasi-tax burden aside from regular taxation and for measuring its size. A scope of quasi tax is categorized in broad and narrow senses and development of quasi tax is examined. The paper scrutinizes importance of quasi-tax on GDP and tax revenues and how it changes over time. By examination of quasi-tax’s percentage on corporate taxation and net profit during the term, the study discusses a scale of quasi-tax that corporation actually covers.
The paper conducts a survey with businesses to grasp a size of involuntary contributions. Based on the results, volume of quasi-tax subscriptions was calculated by each donation types. The estimated contributions were included in broad and narrow sense of quasi tax for measuring the size of total quasi tax. Discretionary donations are classified and reviewed by diverse categories: donations, sizes of corporation, listed or unlisted businesses, and industrial fields.
Various reports indicate that estimated corporation’s quasi-tax reaches 94.3 million Korean won by using responses that donation is ‘compulsory’ or ‘somewhat coercive.’ Contributions in quasi-tax amount to 357.3 million Korean won when companies that involuntary donation is ‘neutral’ are included. (The rest omitted)