연금소득 과세제도의 개편방안에 관한 연구 -2014년 세액공제로의 제도전환에 관한 비판을 중심으로-

The taxation methods for pension systems are largely divided into whether they are taxed (taxation T, tax-exempt E) at the time of payment, operation and receipt. Therefore, a total of eight taxation methods are possible according to each stage of taxation, but in practice, EET type and TTE type are generally considered. On the other hand, Korea's pension income taxation system has changed from the income deduction method to the tax deduction method which lowered the limit since 2014, and sets the limit of tax credit by income classification and income level where there are no similar cases globally. This type of system actually similar to the TET method for pension systems, which is corresponds to double taxation rather than a taxation system of ability-to-pay. In addition, there is a problem that there is no rationality in applying the criteria for irrelevant to pension income in detailed differential clauses, but rather, it seems to be an obstacle in securing pension revenue without exerting the effect of preferential treatment of lower income groups. Therefore, in this study, it is argued that the tax credit method should be revised to income deduction method, and the unreasonable pension income taxation system, such as distinguish between the level of income, should be abolished, and when changing to the income deduction method it would require a significant increase in the deduction limit to the extent that it is not considered to evade taxes by exploiting the pension income taxation.