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A Study on Improvements of Earned Income Taxation through Comparison of Income Tax Wedge
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소득세 격차 비교를 통한 근로소득과세 개선방안 연구

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Type
Academic journal
Author
Yu-Seok Jeong (인천대학교)
Journal
Korean Industrial Economic Association Journal of Industrial Economics and Business Vol.31 No.1(Wn.135) KCI Accredited Journals
Published
2018.2
Pages
207 - 231 (25page)
DOI
10.22558/jieb.2018.02.31.1.207

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A Study on Improvements of Earned Income Taxation through Comparison of Income Tax Wedge
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Abstract· Keywords

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Korea’s current income tax is operated with the progressive structure. The tax burden in such a progressive structure type tax burden is known to demonstrate the function of income redistribution by income bracket. However, upon looking at Korea’s actual income tax burden level, it is very low, compared with major OECD member countries, and the ratio of tax revenue to total taxes is low. The fundamental cause of such a low income tax burden is regarded as stemming from tax support, such as various items’ tax exemption on taxation objects, income deduction, tax reduction, and tax credit. The application of extensive tax support causes a problem sharply decreasing the effective tax rate of income tax, because quite a number of tax payers are converted into the tax exempted, as well as due to low tax burden through tax credit and tax reduction, although many tax subjects remain tax payers. Such a problem on the ratio of the tax exempted, brings about weakening income tax revenue and the income tax redistribution function. In such a situation, the progressive structural function for income redistribution cannot be demonstrated.
This study presents implications on Korea’s taxation of earned income tax and a future improvement direction through a comparative analysis on the changes in yearly tax burden, according to wage earners’ income level of major OECD member countries and Korea in relation with such problems of the earned income tax system. As a result of the analysis, the measures to improve are as follows: first, decrease in deduction rate by section of earned income tax deduction. second, deduction mode shift by deduction item or deduction limit adjustment. third, the decrease of standard tax deduction.
#조세지원 #면세자 #근로소득세 #소득재분배 #조세격차 #tax support #the tax exempted #earned income tax #income redistribution tax wedge

Contents

Ⅰ. 서론
Ⅱ. 우리나라의 근로소득과세 공제제도 현황
Ⅲ. 조세격차에 기초한 우리나라와 OECD 주요국들의 세부담 비교
Ⅳ. 근로소득 과세의 문제점과 개선방안
Ⅴ. 결론
참고문헌
Abstract

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[기타자료] - 국세청 / / 국세통계연보 google schola [단행본] - 국회예산정책처 / 2017 / 조세의 이해와 쟁점 google schola [단행본] - 국회예산정책처 / 2012 / 알기쉬운 조세제도 google schola [단행본] - 국회예산정책처 / 2017 / 2017 조세수첩 google schola [기타자료] - 국회예산정책처 / 2016 / 2016 세법개정의 쟁점과 과제 세미나 google schola

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