교육비 세액공제 제도의 개선방안에 관한 연구：주요국의 교육비 공제 시사점을 중심으로

The duty to educate is one of the four major responsibilities and is absolutely necessary for people to live. The importance of education is increasing in our country. As a result, the share of education expenditure in total household expenditure is increasing. Korea's private education spending ranks first among OECD countries. Korea is a country that has a great interest in education, so tax support for education expense deduction is necessary. As the average monthly private education expenditure per student is rapidly increasing, this study will present the cases of the United States, Japan, and Canada. Let's take a look at how the educational expense deduction systems of the United States, Japan, and Canada differ from those of Korea. In this study, we would like to claim the following. First of all, it is necessary to allow deduction of education expenses incurred for job search, as in the United States. Second, as in Japan, expenses incurred by grandfathers for their grandchildren should also be deducted. Third, as in Canada, the part that the person has not been deducted must be deducted by the family member or carried forward. This kind of tax support for educational expenses is meaningful as a reasonable tax support plan for continuously increasing education expenses. This study is meaningful in that it examined the possibility, effect, and impact of the introduction of a tax support system like overseas.