A Study on the Tax Incentives for Employment Promotion of the Disabled －Focusing on Social Enterprise－
Asian Tax Journal Vol. 19 No. 1 (2018), pp. 239-260
Abstract
The purpose of this study is to find improve the policy aspect of employment promotion of disabled people in Korea by analyzing current employment situation and analysis of current tax support system. Also, this study tried to analyze the tax support system for current social enterprise and to find the improvement plan for the employment increase effect of the disabled using social enterprises. In Korea, since the early 2000s, social debate about the employment of the disabled has been fully started and the legal system for the improvement of the employment of severely disabled persons has been established. However, the level of economic activity and employment rate of the disabled people is very low. There is a possibility that social enterprises aiming to create jobs for the vulnerable can accommodate the employment of severely disabled people. Therefore, this study suggest to increase the employment of disabled people through tax support for social enterprises. In order to support this, we analyzed the status of social enterprises and analyzed the tax support system for social enterprises compared with overseas cases under the current law. As a result, countries such as the US, Japan, and the UK, which are relatively active in social enterprises, do not provide legal and institutional devices for social enterprises. In contrast, Korea has explicit legal provisions and tax support systems for social enterprises, it was able to evaluate. But, since the related law does not have separate regulations for the employment of the disabled, it still needs to be improved because the handicapped in the labor market still have the weak points to be subordinated. So, it is expected that the improvement of the tax support system for the social enterprises will provide the conditions for guaranteeing the participation of the disabled and the participation in the production activities and the guarantee of the sustainability of the operation will ultimately enable the realization of the public interest and social purpose do.
Keywords
- special tax treatment control law
- social enterprises
- employment of the disabled
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