근로소득세 면세에 영향을 미치는 사회경제적 특성

Abstract

A high percentage of taxpayers without determined tax has often been criticized in terms of tax equity. However, in order to evaluate the impact of tax-exempted people on horizontal equity, it is necessary to determine what the cause of tax exemption. This study analyzes what socio-economic characteristics of taxpayer affect tax exemption of wage and salary income. As a dependent variable, tax exemption status, as a dependent variable, follows a binomial distribution. Thus the analysis is examined using the logit regression model. As a result of the analysis, it is confirmed that a variety of factors affect whether income tax is exempted. In particular, wage and salary is estimated to have a statistically significant negative coefficient, confirming that income is an important determinant of tax exemption. Characteristics estimated to increase the probability of earned income tax exemption include: number of household members, number of minors, and the ratio of education and medical expenses to household income. It is difficult to say that tax-exempt individuals with these characteristics undermine horizontal equity because these variables are related to current income tax system. However, some variables, like education level and homeownership, are difficult to explain with the current tax system, so there is a possibility of causing problems in terms of horizontal equity. Through the estimation results of the year dummy, it is confirmed that there was a systematic change in the ratio of workers with tax exemption around 2014. In addition, it can be interpreted that the recent decrease in tax-exemption ratio was mainly due to the increase in income of taxpayers.