소득세 세율구조의 개선 방안에 관한 연구

Abstract

Recently, there has been a lot of controversy related to the increase of interest in the income tax system problem. The most important problem which is an income tax systems is the tax rate system and the fairness of tax payment. Due to the impact of past policies, the tax burden on taxpayers has increased. Therefore, a number of policies focusing on the fairness of the tax burden have been drafted for appropriate adjustment. The discussion on the revision of the income tax standard section and the revision of the income tax rate should be reviewed in terms of tax burden fairness. This study offers the improvements of income tax system with the income tax rate system changes. First, the income tax standard section should be reset. Second, the highest tax rate should be raised. Third, the income tax rate system should be adjusted overall. Fourth, tax rates for business income should be separated in order to establish a separate tax rate system that reflects compensation for risks. Fifth, in order to change the income tax rate system properly, an income tax system should be systematically revised. This study examined the structure of income tax rate, the process of change of tax rate, and the problems and improvement directions. As a result, there is a contribution in that it provides the basis for a discussion of relevant alternatives.