주요 세목별 조세지원제도의 운영과 합리적인 세제 개선방향에 대한 연구

Recently, Korea is facing various imminent issues to be addressed such as income disparity, poverty of the elderly, increasing household debts, unemployment of young people, increasing low birthrate, and rapid aging. Since rapid aging is expected to involve increase of other welfare-related expenditures, the necessity of securing public revenues is more emphasized than before. Such increase of financial demands inevitably leads to tax increase. It is of of great importance, therefore, to secure public revenues and control financial expenditures at the same time. This study aims to present a direction for more efficient and rational improvement of the taxation system based on the current conditions of tax burdens of each major tax item in preparation for potential expansion and expenditure of financial incomes depending on the social and economic circumstances. To this end, Korean national tax statistics and OECD taxation statistics were analyzed comparatively, based on which, suggestions for rational taxation system improvement regarding major tax items of Korea are presented as below: First, in order to increase the effective tax rate of income taxes, it is necessary to reduce the range and limit of excessive tax benefits gradually. It is also necessary to reduce the tax base section and decrease the top statutory tax rate. Second, in line with the international trend that the burden of corporation taxes is reduced, it is necessary to decrease the top statutory tax rate of corporation taxes and to reduce the tax base section. It will be appropriate to reduce the current 4 step tax rate to 2 or single tax step rate. Third, since its introduction, value added taxes have maintained the level of 10%. It is necessary to increase this level. Additionally, it is required to reduce the range of subjects of tax exemption and simplified taxation that is currently excessively wide and to readjust the value added tax rate of each industry sector to a realistic level.