스포츠시설 이용료 소득공제제도의 도입 필요성 및 효과 분석

The purpose of this study is to suggest a plan to introduce an income deduction system for sports facility usage fees. I estimate tax expenditures due to the income deduction for sports facility usage fees, and estimate the expected effects of this income deduction system, such as the reduction in medical expenses, the tax revenue effect from the reduction in medical expense tax deductions, and the economic ripple effect.
The purpose of this study is to suggest a plan to introduce an income deduction system for sports facility usage fees. I estimate tax expenditures due to the income deduction for sports facility usage fees, and estimate the expected effects of this income deduction system, such as the reduction in medical expenses, the tax revenue effect from the reduction in medical expense tax deductions, and the economic ripple effect.
The results of estimating tax expenditures and expected effects resulting from the introduction of the income deduction system for sports facility usage fees in this study are as follows. First, as a result of estimating tax expenditures, it was estimated to be in the range of 18.4 to 50.7 billion won. Second, the income deduction for the use of sports facilities promotes the use of sports facilities, resulting in a national health promotion effect, that is, a decrease in annual medical expenses by KRW 219.2 billion to KRW 309.2 billion, and as a result, it is estimated that the tax credit for medical expenses decreases by KRW 53.3 billion to KRW 64.3 billion. It has been done. Third, the tax effect was estimated to increase income tax by 53.3 to 64.3 billion won in medical expense tax deductions due to this reduction in medical expenses.
As a result, it was estimated that the social costs due to the improvement of national health were reduced, resulting in a tax revenue effect of 53.3 to 64.3 billion won, which is larger than the tax expenditure of 18.4 to 38.9 billion won.