금융소득에 대한 과세유형별 세부담 비교를 통한 조건부 금융소득 종합과세의 문제점과 개선방안

[Purpose]This study aims to find the effectiveness of comprehensive taxation on financial income and its institutional problems and suggest ways for improvement thereof by comparing income tax burdens according to the types and levels of financial income and the income composition by type based on the introduction and implementation process of comprehensive taxation on financial income and the latest taxation direction. [Methodology]The research methods are to compare and analyze the current tax filing status, the tax payment scale, and differences in tax burden by income level based on not only comprehensive taxation but also separate taxation on both interest and dividend income by utilizing literature reviews on the comprehensive taxation system for financial income and national tax statistics provided by the National Tax Service and Statistics Korea. [Findings]The number of people subject to comprehensive taxation on financial income in Korea was insignificant at 0.5% of the total number of income tax payers. In addition, there was little effect of enhancing the fairness of financial income levels and tax burdens by income type. In other words, there was almost no difference in tax burden in the same tax base section before and after including financial income. Ultimately, the current comprehensive taxation on financial income is judged to have low tax fairness and effectiveness in comparison with the complexity of income tax calculation. [Implications]It has been confirmed that the application of comprehensive or separate taxation on financial income according to the current standard (financial income of KRW 20 million) has little effect of enhancing the fairness of tax burden between financial income earners and comprehensive income earners. Therefore, in order to enhance the fairness of tax burden by level of financial income and the simplification of the taxation method, this study suggests ways of improvement such as upward adjustment of the reference amount for comprehensive taxation on financial income or change of the taxation method to separate taxation and upward adjustment of the separate taxation rate.