주거안정 조세지원에 관한 연구

In Korean tax law, there are four system to support the stability of housing for low-income and middle-class workers; tax deduction for interest repayment of long-term housing mortgage loans, tax deduction for repayment of principal and interest from borrowings from housing rental funds, tax deduction for the housing savings and tax credit for monthly rental fees. These tax benefits have been revised several times, but it was judged that their effectiveness to reality were not high. Therefore, in this study, the problems of the tax expenditures for the housing are evaluated and the improvement plans are proposed. The three problems pointed out in this study are as follows. First, there is a problem of the effectiveness of the system itself. Following the National Tax Statistics, the number of taxpayers using these tax benefits and the total amount of these tax expenditures did not change significantly even though real estate prices (housing purchase price, housing rental funds) increased. In other words, it shows that the tax benefits do not reflect all the changes of the times. Second, the revisions of related tax act were too frequent. Although a long-term policy is necessary in that the housing problems, the amendments are frequent. Finally, tax benefits were not distinguished due to the consolidation limit. It was confirmed that even though each item targets different policy targets, it has the united limit. It is hoped that through this study, the rationality of the residential stabilization and tax expenditure system will be supplemented.