출산율 제고를 위한 일·가정 양립 지원세제의 개선방안

[Purpose] This study aims to propose specific improvement measures for the work－life balance support tax system, under the recognition that creating institutional and cultural conditions for balancing work and family is the most important factor in increasing the birth rate. [Methodology] A literature review was conducted, and statistical data provided by the OECD and the National Statistics Portal were utilized. Information on tax systems supporting work－family balance was referenced from the materials of tax authorities of various countries and Ministry of Government Legislation. [Findings] First, the current Earned Income Tax Credit (EITC) system should be improved to function as a birth－friendly tax system. Additionally, the concept of de facto marriages should be introduced into tax laws to allow individuals in such relationships to receive tax benefits, including eligibility for the EITC. Second, a family caregiver program should be introduced and operated, with caregiving－related expenses included as deductible educational expenses under the education tax credit. Furthermore, if grandparents merge households to provide caregiving support, they should be eligible for a special exemption that considers the combined household as a single residence for tax－free purposes. Third, the basic and additional deduction rates for integrated investment tax credits related to workplace childcare facilities should be significantly increased. Such investments should also be excluded from the scope of the minimum tax application. Fourth, family－friendly companies that actively adopt and operate flexible work arrangements should be incentivized. To reduce the burden of using substitute labor, these companies should also be eligible for integrated employment tax credits and social insurance tax credits, with deductions varying based on company size. [Implications] The most important factor in improving the birth rate is the work－life balance, and in order to achieve this, significant socio－cultural changes are required in many areas of traditional Korean society. This study aims to propose solutions in this regard, and it is hoped that the results of this study, if utilized in policy, can contribute to increasing the birth rate.