한국병원경영학회지 (Korea Journal of Hospital Management)

한국병원경영학회 (Korean Society of Hospital Management)
권호 표지

면세혜택을 통한 한국형 비영리법인 의료기관의 공익성 발전 방안

Developing and Fostering Public Benefit of Not-For-Profit Medical Institutions in Korea through Tax Benefits

  • 투고 : 2018.03.05
  • 심사 : 2018.09.14
  • 발행 : 2018.09.30
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

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.

키워드

참고문헌

  1. Jung YH, Go SJ. A Comparison Study of Performance between For-Profit and Not-For Profit Hospitals. Korea Institute for Health and Social Affairs 2005;109(6):65-75.
  2. Kam S. The Problems on Approving For-Profit Ownership of Medical Institutions. Journal of Preventive Medicine and Public Health 2004;37(2):104-110.
  3. Lee GC. A Study on Healthcare Organization's Non-Profitabilitiy and Social Benefits: A Proposal for Definition and Measurement of Community Benefits [dissertation]. Seoul: Seoul National University;2004.
  4. Son WI. Current Status of Taxation Policy Related to Medical Institutions. Journal of the Korean Hospital Association 2004;33(3):106-113.
  5. Park H, Hur W. A Study on Taxation on Nonprofit Medical Corporations. Seoul Tax Law Review 2008;14(2):266-288. https://doi.org/10.16974/stlr.2008.14.2.007
  6. Yoon HS. Nonprofit Organization and Act of Inheritance Tax and Gift Tax. Seoul Tax Law Review 2008;14(2):289-314. https://doi.org/10.16974/stlr.2008.14.2.008
  7. Lim SS. The Study on the Tax Cut about the Medical Institutions. Tax and Law 2013;6(1):249-273. https://doi.org/10.15821/tal.2013.6.1.009
  8. Kim SS, Moon SH. A Study on the Problem of Special Deduction & on the Tax Support on Donation. Korean Journal of Taxation Research 2014;31(4):177-210.
  9. National Institute of Standards and Technology. Health Care Criteria for Performance Excellence. United States Department of Commerce:National Institute of Standards and Techonology:2014. pp. 1-54.
  10. Ministry of Health and Welfare. Guidelines for Evaluating the Operation of Local Public Hospitals. National Medical Center:2015. pp. 1-276.
  11. Laka M, Mmakgomo R. Modelling the Relationship Between Organizational Commitment, Leadership Style, Human Resources Management Practices and Organizational trust [dissertation]. Pretoria: University of Pretoria:2003.
  12. Joan GL, Charles RM. Management Principles for Health Professionals.7thed.Burlington(MA):Jones & Barlett Learning;2016.
  13. Yang GY. Social Service and Publicness in Local Community. Korean Association for Public Management 2013;27(1):89-114. https://doi.org/10.24210/kapm.2013.27.1.004
  14. Nam CS. The Implications of Voucher in the Context of the Korean Social Welfare Services. Critical Social Welfare Academy 2008;-(26):7-45.
  15. Hur W. A Study on Reform of the Taxation of Medical Corporations. Korean Academic Society of Taxation 2011;28(1):9-46.
  16. Pfaff LJ. Balancing Community Benefit and Economic Survival in Nonprofit Hospitals: A Comparative Perspective on Charitability and Tax-Exemption Policies in Competitive Health Care Markets in Pennsylvania and California [dissertation]. Los Angeles: University of Southern California;1999.
  17. Paik WK. Public Administration and Publicness in Korea. Korean Society and Public Administration 2007;18(2):1-22.
  18. Jung Y, Lee GC, Yoo MS. Publicness in Private Health Care Organizations: Developing a Model for Analysis and Measuring a Current Status. Korea Institute for Health and Social Affairs 2016;36(4):344-373.
  19. Young GJ, Chou CH, Alexander J, Lee SY, Raver E. Provision of Community Benefits by Tax-Exempt US hospitals. New England Journal of Medicine 2013;368(16):1519-1527. https://doi.org/10.1056/NEJMsa1210239
  20. Erica V, Sidney L, Renee YH. In California, Not-For-Profit Hospitals Spent More Operating Expenses on Charity Care than For-Profit Hospitals Spent. Health Affairs 2015;34(8):1296-1303. https://doi.org/10.1377/hlthaff.2014.1208
  21. Kim US, Roh JS. A Study on the Taxation System Improvements of Nonprofit Corporation. Management Informations Systems Review 2007;11(1):103-126.
  22. Jung YH, Kim WB. A Study on the Corporate Taxation Improvements of Non-profit Corporation : Focused on Mutual Aid Non-profit Corporation Established by a Special Law. The Journal of Business Education 2016;30(5):101-128.
  23. Senga B, William K. Integrating Human Resource Strategy and Strategic Planning to Achieve Business Excellence. Total Quality Management 1999;10(4-5):447-453. https://doi.org/10.1080/0954412997398
  24. Moon JJ, Lee SE, Park YS, Hwang JN, Kim SK, Choi DS. A Research of Developing Public Interest Evaluation and Standardization Index for Medical Institutes. Korea Health Industry Development Institute 2009:83-131.
  25. Kim KT, Cho BS. A Study on the Relationships between HRM and Organizational Outcomes : Mediating Effects of Employee Attitude as an HRM Performance. Korean Academy of Management 2008;16(1):115-157.
  26. Kim SW. The Evaluation of Health Insurance Coverage Enhancement Policy. National Assembly Budget Office 2016:1-78.
  27. Hair JF, Black WC, Babin BJ, Anderson RE, Tatham RL. Multivariate data analysis.6thed.New Jersey:Pearson;2006.
  28. Song JJ. Methods of SPSS/AMOS Statistics for Writing Articles. 21Segisa:2015..
  29. Fornell C, Larcker DF. Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of marketing research 1981;18(1): 39-50. https://doi.org/10.1177/002224378101800104
  30. Ha SI. Bogjibu, 'keomyunitikeeo' chujin banghyang balpyo [Ministry of Health and Welfare Announces Direction for 'Community Care']. Welfarenews. 2018 June 12.