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KMID : 0926620180230030001
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Korean Journal of Hospital Management
2018 Volume.23 No. 3 p.1 ~ p.15
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Developing and Fostering Public Benefit of Not-For-Profit Medical Institutions in Korea through Tax Benefits
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Kim Hyun-Myung
Oh Hyun-Jong
Kim Yang-Kyun
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Abstract
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Purpose: This study is conducted to identify the impacts of tax exemption on community benefit, policy, human resource management, and public benefit. Based on the results of analysis, we explore several avenues to raise public benefit that is central to the value of existence of non-for-profit hospitals in Korea.
Methodology: Survey was formulated referring to the US IRS tax exemption criteria, Form990/Schedule H, and Korean public hospital criteria. A total of 182 survey responses were collected and used to verify measurement validity and perform reliability analysis, confirmatory factor analysis, and path analysis.
Findings: The result of this study showed positive relationships among; i) tax development and planning, ii) planning and human resource management, iii) human resource management and policy, iv) policy and community benefit, v) community benefit and public benefit.
Practical Conclusion: Tax exemption affects community benefit and public benefit directly as well as indirectly. This implies that expanding tax exemption is likely to improve public benefit mediating community benefit.
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KEYWORD
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Tax exemption, Community benefit, Organizational policy, Human resources management, Public benefit
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