최저생활 유지 비용 공제 수준과 기본권

Abstract

The purpose of the basic deduction, the wage and salary income deduction, and the tax credit for wage and salary income is to exclude necessary cost of maintaining the minimum living from taxation. In this study, we analyzed whether the level of total deductions in the basic deduction, the wage and salary income deduction, and the tax credit for wage and salary income conforms to the constitution. For this purpose, as a literature study method, the cost of minimum living was at first calculated according to the national basic living security act. Then, the cost of minimum living was compared with the level of total deductions in the basic deduction, the wage and salary income deduction, and the tax credit for wage and salary income. Finally, whether the cost of maintaining the minimum living was deducted in accordance with the constitution was studied. In addition, the problem of the wage and salary income deduction, which is set differently according to the level of wage and salary income, was examined. As a result of the study, the total amount of deduction is being deducted in accordance with the constitution. However, the policy is inconsistent because the minimum cost of living and the amount of deduction for cost of maintaining the minimum living are not the same. More cost of maintaining the minimum living is being deducted to non-recipients, who are taxpayers, than the national basic living security recipients. Moreover, the wage and salary income deduction violates the right to equal because it is deducted discriminatively according to the level of wage and salary income. Therefore, as a policy implication according to the results of the study, it was argued that the cost of maintaining the minimum living should be deducted equally regardless of wage and salary income. Taxes secured by cuts in the wage and salary income deduction should be used to strengthen social security.