근로장려세제의 운영평가와 개선방안

To solve the Economic polarization and social conflict, welfare policies and tax breaks are needed. For this puopose, enforcement of EITC is meaningful. This paper seeks to examine problems which arise in the implementation of the EITC in Korea and measures to address them. The qualification to apply the bounty on working is a spouse․children․gross income․house․asset, each factor has to be satisfied. At the year of 2012 the law of EITC changed, so more people take the bounty on working. The worker who has many children takes more money, The old worker who is over 60 takes the bounty on working without child. Insurance salesman and door－to－door salesman has the qualification to apply. The improvement policy of EITC are summarized as follows. First, the income standard as the qualification to apply the bounty on working should be changed “in specific case under minimum cost of living”, and the asset standard should be changed net asset. Second, the bounty on working is welfare policy, so it should be payed without appropriation like seizure and tax arrears. Third, In a separate decision, the government prepare tax support for the young lower income bracket worker through vocational education and parenting support.