근로소득 비과세 연구활동비에 대한 문제점 및 개선방안

Abstract

· Research topics: This study analyzes research fund in the tax-free provision of earned income. In particular, considering the overall economic and social situation in Korea, this study presents problems with current research fund and examines improvement measures. · Research background: Research fund in the tax-free provision of earned income is cost-compensatory pay, and has not been revised from 200,000 won per month for the past 32 years. It was even reduced from 20/100 of the monthly pay to 200,000 won per month. In Korea, inflation occurs every year, with consumer prices rising, but the reality is that there is a lack of support for highly educated researchers who are subject to research fund. Although the government should encourage the research of highly educated researchers, there is no practical support for this, so there is a need to promote a real pay increase by utilizing the tax-free system. · Differences from prior research: Since this study is tax-free applied to specific workers, it is different from the tax-free study previously applied to all workers. · Research method: After comparing the laws of major countries and Korea and reviewing the inflation rate and the ratio of the number of workers subject to tax-free from research fund, the appropriate level of tax-free amount is calculated. · Research results: Considering the monetary value of 200,000 won in 1991 and the rise in consumer prices, it is considered desirable to increase the tax-free of research fund from the current 200,000 won per month to 400,000 won per month. · Contribution points and expected effects: This study proposes an improvement plan for the tax－free provision of research fund that have not been revised for 32 years. Through this, tax benefits can be increased for highly educated researchers.