고용창출 조세특례제도와 재정지원사업의 정합성을 위한 연구

Abstract

[Purpose]The purpose of this study is to suggest improvement directions to increase the coherence between the employment－related tax support system and the job finance project. [Methodology]This study studies employment－related tax laws and fiscal expenditure projects through literature methods. [Findings]In order to promote employment of the vulnerable, it is effective to receive financial support through incentives other than tax support. For small businesses and SMEs, direct support through finance is more effective than indirect support through tax. It is necessary to have different support methods for SMEs and large corporations, and to expand the scope of tax support to facilitate the return of overseas enterprises to Korea. The tax reduction system for start－up SMEs needs to be used as a driving force for job creation and future growth rather than balanced regional development. [Implications]This study can be used as basic data for system improvement in the future by suggesting improvement measures to increase the coherence of the financial support project for job creation and the tax support system.