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KMID : 0926620180230040081
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Korean Journal of Hospital Management
2018 Volume.23 No. 4 p.81 ~ p.86
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For Non-for-Profit medical institutions, tax exemption benefits such as the United States should be basically provided
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Lee Jin-Yong
Kim Hyun-Joo
Eun Sang-Jun
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Abstract
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Purposes: The purpose of this study is to argue that the taxation system for non-for-profit medical institution in Korea should be revised and that the basic direction should be to expand tax exemption like the US.
Methods: We analyzed the US context of taxation policy for non-for-profit medical institutions and compared the US and Korean situation.
Findings: In the United States, for-profit or non-for-profit medical institutions eternities are the most important criteria for hospital classification. Basically, full tax-exemption has been applied for non-for-profit medical institutions. The reason why many hospitals maintain their status as non-for-profit are following. First, the American society places great importance on the social responsibility and role of non-for-profit hospitals. Second, maintaining the status of non-for profit medical institutions is financially beneficial while maintaining good social reputation. The most powerful financial incentives are tax deductions and tax deductions for donations.
Practical Implications: How will the taxation system for medical institutions in Korea be reformed in the future? First, if Korean government do not allow for-profit medical institutions, Korean government should consider implementing a full tax exemption system suitable for non-profit medical institutions like the US. Second, there are many variation in taxation for non-for-profit medical institution according to their legal positions. Therefore, current taxation system should be revised. Third, the reorganization of such taxation system should be in a direction that can finally encourage community benefit activities of medical institutions of nonprofit hospitals.
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KEYWORD
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nonprofit organization, tax exemption, community benefit, non-for-profit hospital
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