조세를 활용한 국가 무상지원금의 효율적 운영 방안

Recently, as the government decided to pay the people's livelihood recovery support fund, controversy over whether it was selective or universal payment reignited. Apart from political ideology, research is needed to reach a social consensus suitable for efficiency and equity even now. If the tax income redistribution function is utilized, it is the same with make universal payments at the time of distribution, but it is able to achieve the same effect as selective payments. If universally distributed and then taxed on income, there is also an effect of increasing tax revenue to a certain level of the public welfare recovery support fund, so there is an advantage of partially supplementing the national fiscal deterioration problem of universal payment. Additionally, controversy arose over the equity between the vulnerable group, who are long-term delinquents, and those who worked hard to repay their debts, when the government decided to exempt small business owners from debt. However, if a debt exemption is received in relation to the business, there is a concern that it will be unnecessarily incorporated into the taxable category in light of the current regulations that are included in the total amount of income. Conversely, even if business is shut downed, if it reopens, it will be possible to deduct carryover losses in the future, so that business men will receive overlapping benefits compared to non-business men, so it is necessary that the government's debt relief amount can be used to compensate for losses carried forward. Moreover, in order to help analyzing the effects of large-scale spending by government, the National Tax Service needs to disclose the ratio of VAT taxable sales of consumption coupons in national tax statistics and announce the effect of changes in income tax due to changes in basic deductions for those reporting income tax by tax base section.