hankyoreh

The government is considering tax on the income of religious workers. Strategy and Finance Minister Bahk Jae-wan appeared on cable television a few days ago, saying that it was “not possible to grant special exceptions to religious workers in a system where all citizens have to pay taxes.” Based on the principle of fair taxation, it stands to reason that religious workers should pay income tax. To date workers employed by recognized religious groups have been exempt from income tax. Although there are concerns about objections from religious groups as election season begins, the government needs to follow through on its tax policy in this case.
According to some Protestant groups, the duties of religious workers should be considered “spiritual volunteer service” rather than labor. They have argued that it would secularize the status of religious workers to assess taxes on the “gratitude payments” they receive for their activities. This argument may or may not hold up in terms of theology, but it is certainly weaker than the argument that all South Koreans should pay taxes as a matter of civic duty.
Religion can lift the human spirit and sooth the soul. Freedom of religious observance should be guaranteed. But as a segment of the state and society, the religious world cannot be free from legal and constitutional responsibilities. The South Korean constitution states that everyone must pay taxes. It does not acknowledge special social groups, yet religious communities do not pay a cent in income tax. A society in which a particular group is regarded as “sacred ground” without any objective or justifiable basis is not desirable in religious terms, either.
There are no provisions in South Korean tax law exempting religious workers from taxes. But religious organizations and their employees have traditionally avoided paying them, and the government has turned a blind eye, concerned about objection from religious groups.
In 2006, the National Tax Service asked the Ministry of Strategy and Finance to carry out a voter analysis to see if it would be possible to tax religious workers, but the ministry has put off making a decision, declaring the issue to be “still under examination.” The ministry has been derelict in the fulfillment of this duty for the past six years. There are no legal or institutional impediments to taxing religious workers. All it takes is principle and determination on the government’s part. Catholic priests, and some Protestant ministers, already pay their taxes voluntarily.
Revision of our taxation standards is urgently needed for fair taxation of the income of religious workers. Currently, it is difficult even to consistently determine income because of the differing financial management and accounting standards for each religious group. The government needs to offer practical support as needed by establishing accounting standards. Not only will transparent accounting for religious group and worker income expand the tax base, but it will also help strengthen trust in religious communities.
　
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