코로나19 이후 소득세 과세기반 분포의 변화와 정책적 함의

[Purpose]This article aims to investigate the impact of the rapid spread of digital economy on the change in the tax base of personal income tax, after COVID－19. [Methodology]Using the National Tax Statistical Yearbook, the trends of reported income by different types of income source and the number of people who reported their income were analysed and compared with the population. [Findings]First, the number of earned income earners who do not report global income has decreased since COVID－19, and their total income growth has also slowed. Second, although this pattern is not conspicuous among under age 40 group, the number of people who report both business income and earned income has increased significantly. Third, it appears that inequality in pre－tax income (gross salary) has deepened since the COVID－19. [Implications]As taxpayers are diversifying their income sources, the tax authorities need to promote tax equality between platform workers and earned income earners under the same working conditions. In addition, in terms of taxpayer support, the need to invest administrative power in the direction of capturing diversified income sources and supporting global income tax reporting will gradually increase, rather than managing withheld earned income tax.