근로소득세에 관한 연구 -2015년 연말정산파동을 중심으로-

Abstract

This research investigates Income Tax Act of 2014 Tax reform and the related affairs regarding year-end tax adjustment in early 2015. This 2014 Income Tax reform is a major development involving transition from tax deduction to tax credit. However, taxpayers don't understand the related tax amount difference and they complain the increased tax payment. This study analyzes the causes of the issues and the results from the supplementary policy of year-end tax settlement 2014. Since 2015 year-end tax-settlement, tax-exempt employee rate increases from 46% to 48%. Accordingly, this study suggests adopting an alternative minimum tax. Reduction of the earned income deduction was also analyzed, for it has the secondary problem that can increase the unfairness between earned income and business income, and reduce tax-deductible dependents. Accordingly this study suggests reconsidering the reduction of the earned income deduction policy. This study also suggests the revised tax act which dependent deductible tax income equals to the tax deduction from the dependent. Finally, this study argues that the effects of the deduction which have limit by income level are doubtful. As the result of analyzing, these deductions are not effective in comparison other non-limit deduction. Accordingly, this study suggests consideration of phase-out rule. It is expected that the results of this research will be useful to policy makers who are responsible for revising future Income Tax Act.