근로소득 비과세 규정 중 식사대의 문제점 및 개선방안에 관한 연구

Abstract

· Research topics: This paper studies the need for practical tax benefits for employees. Specifically, in consideration of the overall social and economic situation, the study focuses on tax-free provisions of meal expenses that are in need of immediate attention and possible revision. · Research background: The size of earned income tax is increasing while employee wage rates are decreasing. That indicates the level of burden on living expenses with respect to earned income is increasing. Also, as inflation continues to rise, the economic burden increases further, and, therefore, the support for employees must be discussed. · Differences from prior research: This study differs from previous studies in that it focuses on tax-free provisions of meal expenses that are in need of immediate attention and possible revision. · Research method: The study examined tax revision of meal expenses in the tax-free provision of earned income, as well as related previous studies and the laws and regulations in major countries. In addition, improvement measures for the problems with tax-free provisions for meal expenses are proposed after reviewing relevant data from the National Statistical Office and the Bank of Korea. · Research results: In consideration of the current social and economic circumstances, it is appropriate to raise the tax-free amount of earned income. In particular, given the rate of the consumer price index, the monthly tax-free amount for meal expenses from earned income should be raised to 200,000 won. · Contribution points and expected effects: The study proposed improvement measures for the problem of meal expenses in the tax-free provision of earned income. Based on this, it is expected to contribute to a policy for tax benefits for employees through tax revision in the near future.