조세감면정책을 통한 장기기증의 확대방안에 관한 연구

Tax Credit As a Method for Obtaining Organs for Transplantation

In Korea, the transfer of organs in exchange for valuable consideration is illegal, so the only method for obtaining organs for transplantation is by the altruistic consent of donors. But, due to the lacks of voluntary consents for donation, Korea is confronted with the chronic shortage of organs, like other countries, and has to find the best alternative for increasing organ supply, So, this paper, first, analyzed the various methods for increasing the voluntary consents for organ donation, namely, Presumed Consent, Mandated Consent, Internet Organ Solicitation, Organ Mutual Insurance, Paired Organ Exchange, etc. and the supply of organs from cadaveric donors. namely, Organ Free Market, Organ Future Market, Organ Death Benefit, etc, and second, proposed that the procurement of organs by the method of Tax Incentives, especially Tax Credit, is the best effective framework to solve the chronic shortage of organs. Because Tax Credit creates an incentive to attract potential donors without a commercial market, it would preserve the altruistic nature of donation, and would not produce an inequitable allocation of organs, and would not undermine the basic ethics and morality underling the foundation of the current donation system. There two types of Tax credit, whether the credit be refundable or nonrefundable. The refundable tax credit is applied first to reduce or eliminate one's tax liability, with any unused amount being paid out to the taxpayer(organ donor) in cash, so the cash represents a government subsidy to him. Therefore the refundable tax credit is an effective method not only for increasing the organ donation but also for achieving a societal purpose for low income taxpayers.