저출산･고령사회에 따른 지방세제의 합리적 개편방안

Abstract

The Korean economy is a social problem with the economic downturn and low growth, the increase in household debt, legal problems of declining birthrate and aging population. The problem of falling birthrate and aging popularity, in particular, is the weakness of national competitiveness and regional competitiveness due to population decline and economic activity reduction with a peak in 2030, a decrease in the number of local taxes, local fiscal depletion accompanying the increase in regional welfare finance, fiscal independence We are concerned about weakening degrees. Despite the urgent need to establish a taxation system for local taxes in response to changes in the environment of the declining birthrate and aging population in the future, research is sluggish from the viewpoint of tax law. Meanwhile, in the Income Tax Law, Value Added Tax Law, etc., birth and nursing allowance, childcare leave pay, childbirth leave salary income tax exemption, basic deduction per spouse and child, child tax credit, incentive tax system for children, special education fee Deduction, medical expenses tax deduction, convenience for workers such as children and the elderly, investment tax deduction for facility welfare promotion facility investment tax deduction, exemption from value added tax on baby diapers milk and postpartum cooker expenses, general management provided for welfare housing for the elderly It is institutionalized mainly by the birth incentive system as measures against the declining birthrate and aging population with a system such as utility service exemption from value added tax. Discussions on encouraging childbirth in institutional taxation and institutional improvement for responding to the aged society are relatively active. Our Constitution guarantees the dignity and value of human beings, and clarifies the obligation to protect children and the elderly. Tax-oriented support is provided to children, young people, the elderly, etc. by the Basic Law of Declining Birthrate and Aging, Child Welfare Law, Youth Welfare Support Law, Elderly Welfare Law, Local Tax Law. Nevertheless, the Local Tax Law stipulates a tax resolution system that can resolve income inequality among generations taking into consideration the growth of the regional economy, as well as a plan to resolve a declining birthrate and an aging population through incentives for childbirth and tax support for the elderly It is not provided. In addition, income redistribution considering lifetime cycle and stable tax revenue securing, feasible local tax taxation system of principle of impartial burden are insufficient. In addition, the general property tax, which is national tax, and the property tax, which is a local tax, have all the characteristics of property tax, and in taxing the comprehensive real estate tax without reasonable reasons, tax deduction for the elderly and long- Despite the tax-based support for property taxes through holding special deduction system, it is the principle of proportionality principle and equality that we do not place tax deduction of property tax for the elderly and special deduction system for long-term holding There is room for violation. With the structure of national tax and local tax of 7.7: 2.3, strengthening local decentralization and securing tax sovereignty of local autonomous groups requires strengthening local consumption tax and establishing local welfare tax. It is necessary to consider the taxation support system so that the older generation belongs to the absolute poor rather than the generation that is the generation of economic activity and it is possible to live a life like a human being. Therefore, after investigating the current state of local welfare finance in Japan due to the declining birthrate and aging population and the support system for children and elderly people on the local tax law, comparing legislative examples between Japan and the United States comparatively legally, Growth and income inequality cooperation Establishment of local tax system, fairness of intergenerational taxation taking into consideration life cycle, strengthening regional consumption tax for local financial institution's financial soundness and financial independence and regional welfare tax We will consider the legal issues such as the rationalization of taxation of property tax for the declining birthrate and elderly people and the expansion of tax support as an active incentive for regional taxation support, and I would like to devise remedial measures.