인구감소와 고령화로 인한 국가적・사회적 문제 해결을 위한 법제도적 고찰

The most pressing and critical issues facing our country in the near future are population decline due to low birth rates and an aging population. If population decline and aging lead to a severe labor shortage, replacing human labor with robots will become inevitable. The first critical issue facing these population declines and labor shortages is pension system reform. The second is the shrinking consumer market and tax revenue shortfall. Regarding pension issues, legal and institutional reforms are needed to ensure that pension payments are received later than the current pension payment period. Furthermore, the length of service (retirement age) should be extended. To increase tax revenue, new taxes, such as robot taxes and digital taxes, should be considered. The government is proposing measures to improve the national pension system, such as raising the insurance premium rate, adjusting the nominal income replacement rate, introducing an automatic adjustment device, differentiating the speed of insurance premium rate increases by generation, and specifying payment guarantees. However, it is difficult to fundamentally resolve the pension system with these measures. The basis for reforming the national pension system is to collect the necessary amount of national pension insurance premiums and supplement the shortfall with taxes. In other words, in order to operate a sustainable national pension system, it is necessary to support it by investing tax finances. As for extending the retirement age, our country is focusing on extending the retirement age. It is also proceeding in the order of extending it from the retirement age of civil servants. It is also proceeding in the order of extending the retirement age of civil servants. The introduction of a “continued employment" system is considered an alternative that can promote employment stability for older workers while minimizing the negative side effects of the existing retirement age extension policy, such as a decline in youth employment and increased labor costs for companies. For the continued employment system to successfully take root, it is essential to simultaneously reform the wage system, shifting it from a seniority-based approach to one focused on job function and performance. Due to low birth rates, our country’s population is decreasing, which is causing a tax shortage. To supplement this, adequate taxation is required. New taxes need to be introduced, such as a ‘robot tax’ and a ‘digital tax’. This is to calculate how much it would hypothetically be if a salary was paid for the labor of an AI robot, and consider this as a ‘virtual cost’ and use it as the tax base for the AI ​robot ​ tax. Taxes imposed on artificial intelligence robots should be ‘purpose taxes’ as they are taxes used for specific purposes. In addition, the digital tax is a tax levied at a certain rate on the ‘sales’ in the country where digital media companies operate and generate profits, so the legitimacy of the tax is acknowledged.