In Korea, religious bodies are being given tax benefits like tax exemption and reduction in
improve the finance of local autonomous bodies.
religious bodies and other kinds of non-profit corporations. In other words, tax exemption and
reduction for religious bodies are being made without considering the very nature of the bodies. This
is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax
items related to their property, considerably diverting from the ultimate purpose and objectives of tax
exemption and reduction for religious organizations. This is not also weakening local finance, but also
diverting from the basic intent of so-called the induction system that if necessary, tax supports are
given, but they have to be minimized. To solve these problems, comprehensive actions need to be
taken, for example, reducing tax benefits given to religious bodies' property and motivating the
bodies to make a variety of donations like in developed countries. Now, religious bodies should
change their consciousness of tax liability that is imposed by the Local Tax Law. And the
government should be more systematic in the collection and management of data that are necessary
to levy taxes on religious bodies. If required, the government show the data to religious bodies,
convincing them to positively fulfil their tax liability without complaint.
This study discusses the current state and problems of existing local tax systems in relation to
religious bodies and then propose how to improve the systems. If the systems of tax exemption and
reduction for religious bodies under the Local Tax Law can be improved, it would contribute to
improve the finance of local autonomous bodies.? Key Words : Local Tax, Religious Bodies, Tax Exemption, Tax Reduction
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In Korea, religious bodies are being given tax benefits like tax exemption and reduction in
improve the finance of local autonomous bodies.
religious bodies and other kinds of non-profit corporations. In other words, tax exemption and
reduction for religious bodies are being made without considering the very nature of the bodies. This
is causing lots of problems. Currently, tax supports to religious bodies are mostly focusing on tax
items related to their property, considerably diverting from the ultimate purpose and objectives of tax
exemption and reduction for religious organizations. This is not also weakening local finance, but also
diverting from the basic intent of so-called the induction system that if necessary, tax supports are
given, but they have to be minimized. To solve these problems, comprehensive actions need to be
taken, for example, reducing tax benefits given to religious bodies' property and motivating the
bodies to make a variety of donations like in developed countries. Now, religious bodies should
change their consciousness of tax liability that is imposed by the Local Tax Law. And the
government should be more systematic in the collection and management of data that are necessary
to levy taxes on religious bodies. If required, the government show the data to religious bodies,
convincing them to positively fulfil their tax liability without complaint.
This study discusses the current state and problems of existing local tax systems in relation to
religious bodies and then propose how to improve the systems. If the systems of tax exemption and
reduction for religious bodies under the Local Tax Law can be improved, it would contribute to
improve the finance of local autonomous bodies.?
Key Words : Local Tax, Religious Bodies, Tax Exemption, Tax Reduction