상속세 세율 및 인적공제에 관한 개선방안 연구

Abstract

[Purpose]This study examines the current status of enactment and amendment of inheritance tax and identifies problems with current human deductions and tax rates. It also suggests improvement measures to draw implications and prepare a reasonable inheritance tax system compared to the inheritance tax systems of major countries. [Methodology]This study derives improvement measures using literature research analysis, consumer price index, and GDP deflator. [Findings]First, the application section of the maximum inheritance tax rate should be raised. Second, a differential tax rate should be applied according to the relationship between the heir and the heir. Third, the limit on the collective deduction of inheritance tax should be increased. Fourth, the basic deduction and spouse deduction amount must be increased. [Implications]This study is expected to improve the taxation equity of taxpayers and contribute practically. It is also expected that the burden of inheritance tax will be eased to inspire economic vitality.