ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

The Influence of Tax and Non－Tax Factors on Individual Donations

  • Jin Joo Moon Geoje College

Asian Tax Journal Vol. 17 No. 1 (2016), pp. 199-220

Abstract

This study tax factor (donation Price) and non－tax factors (psychosocial factors, demographic factors and empirical factors) to demonstrate how this affects the analysis of individual donations. Individual contribution appears to be influenced by various factors. However, the statistics do not specifically related to the donation yet made a systematic building. But this is because empirical studies have attempted to examine the factors affecting the contribution by limited resources； most of the studies did not consider all the research relating to tax factor. There were no studies considering both tax and non－tax factors. This study respect is greater seems to suggest that point in that a policy considering all the non － tax and tax was an empirical analysis of the factors affecting the individual contributions. In this study, using a logistic regression model and Tobit model for to the tax and non－tax impact on the participation of private donations was analyzed. Research result in the analysis for the entire sample to show the results that participate in the donation, the lower tax factor variable contribution rates, giving of non－tax is show the results that the donation involved higher social and psychological factors of satisfaction. In addition, donations and participation in higher income and economic factors, when the empirical factors in religious activities appeared to affect donation behavior. Of demographic factors had significant influence on the level of education and gender, residential area to donate. That this, according to the results of the study should not only tax policy taking into account the tax factor as far as non －tax factors to psychosocial, economic, empirical and policy approaches that take into account demographic factors in order to activate the donation culture in Korea to suggest. That alone should mean a reduction of tax is very important to build a foundation for cultural maturity and encourage the social base for the donation because the limit on the promotion of private donations. This paper is meant in terms of the Korea Welfare Panel data were used as lacking sufficient data to shave some generalization due to problems caused by the limitations of the data, but fundamentally, widely systematically measured data. I believe that such a bar to contribute utilize the results of this study as a resource for future donations cultural diffusion.

Keywords

  • Tax factor
  • donation price
  • Non－Tax factor
  • individual donations

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Asian Tax Journal

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