세수확보와 과세형평 차원의 개인 주식양도차익 과세의 당위성에 관한 연구

Current tax system about transfer of stocks has a inequity of taxation, that is, major stockholder's listed stock and all minor stockholder's unlisted stock is taxed on capital gains from transfer of stocks, but individual's listed stock is not taxed on capital gains. recently, stock market is expanding rapidly and methods of financial technology has been transferred deposit or savings to a installment savings type funds. In fact tax exemption on the capital gains from individual's stock trading brings about inequity of tax burden compared to earned income or capital gains from real estate. In addition to, tax exemption contains vertical inequity on ability of tax burden and increasing leakage amounts of expected tax revenues. So, to solve these problems such as inequity of taxation and increasing leakage of tax revenues, tax system on the capital gains from transfer of individual's listed stock must be introduced necessarily. Under the present conditions that financial market has been already enlarged and developed and stock holdings was generalized. there are two conflicting views between continuous growth of stock market and inequity of taxation,Therefore, this study has a purpose to propose more reasonable tax plan through the analysis of data and the decision on whether to maintain tax exemption or not.