출산장려를 위한 조세제도의 개편방안에 관한 연구

The trend toward very rapidly fallen total fertility rates and population ageing causes high share of elderly and low share of young and labor active population in Korea. So this trend arises many social problems. For a solution to these problems, this study analyzes current tax system and problems for encouraging childbirth in Korea and in major advanced nations. And this paper suggests following tax improvements for encouraging childbirth. First, this research advocates reform of unit of assessment, deduction of income and deduction of tax, regulated in income tax law. Second, it proposes to enlarge current EITC(Earned Income Tax Credit) system because of the subject of EITC is restricted. Third, it asserts improvement of value added tax law, especially this improvement means that baby necessities are exempted from tax. Fourth, it proposes revise of local tax law, concretely this revise implies that deduction of tax if the unit of assessment has two or more children. But this revise is only applicable to property tax related in housing. However, we can not conclude tax policies to encourage childbirth has perfectly resolved current social problems caused by fallen fertility rate in Korea. The purpose to encourage childbirth rate is accomplished for the first time thorough propulsion together with reforms of social policies. We believe that the results of this study contributes to the research of tax policies for encouraging childbirth and economic activities of women.