우리나라 소득세 행정의 역사적 변천과정 연구

Abstract

The income tax system was first introduced in Korea in 1934. It was years ago when Japan was in the Japanese colonial era a few years ago to create various specifications to attract funds for the Sino-Japanese War and the Pacific War. The share of income tax in Korea's national tax has been on the rise since 1984. As a result, the income tax is 62.4397 trillion won (33.7%) based on the domestic tax revenue of 185.24 trillion won in 2015, This study examines the transition process of income tax administration in Korea. The purpose of this study is to contribute to the development of the income tax administration system in the future by dividing the income tax administration after the opening of the National Tax Service and after the opening of the National Tax Service and examining the history of major income tax administration. This study examines the historical process of the income tax administration in Korea, focusing on the literature study of social science research methods. In this study, the experience gained from the actual operation of the income tax in Korea is considerably distant from the ideal of the performance burden or the redistribution of income, and there is a limit to the function of redistribution of income by the income tax. Especially, since the income tax is ineffective as a means of low- The contribution of research that suggests that the guarantee of the cost of living should be solved through the expansion of social security expenditure such as public assistance.