지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This paper aims at studying tax incentives for the film industry in Europe and North America in order to propose tax incentives for the Korean film industry. In Korea, while there are tax incentives for the film industry in the name of tax incentives for culture industry and the small and medium enterprises, these measures don't consider inherent features of the film industry. In contrast to Korean government, France and the United Kingdom in Europe and the United States of America and Canada in North America exercise a variety of tax incentives such as tax deduction and tax credit for the sake of the film industry. The direction of tax incentives in Korean film industry is as follows: encouragement of investment for film production, enhancement of film production and distribution that needs government's support, improvement in working conditions of the film industry, appropriate tax incentives to the film industry.
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