인구구조 변화에 따른 소득세 개선 방향

Abstract

[Purpose]The purpose of this study is to review changes in the income tax environment brought about by changes in population structure due to population reduction, low birth rate, and aging, and propose measures to improve income tax accordingly. [Methodology]The results of this study using the Literature research. [Findings]First, a transition to comprehensiveism is necessary in determining the target of taxable income. Second, a review of the simplification and deduction system is required to realize the principle of the burden of responsibility. We propose simplification of the current complex deduction system by introducing the concept of essential expenses to generate essential income by expanding the basic human deduction. Third, to realize equity, it will be necessary to reexamine the tax base segments where the income of the majority of taxpayers is applied and to conduct an in－depth analysis of the equity and effectiveness of the tax rates on those areas. Fourth, it is proposed to realize the principle of real taxation by converting the current individual unit taxation into a couple unit taxation. Fifth, it is clear that expanding the taxation base is ultimately the first step toward increasing fiscal income, and it is suggested that income tax reform be made for this purpose. Sixth, an income tax reform is proposed to encourage consumption by preparing measures to expand disposable income of individuals through the introduction of a price－linked tax system. [Implications]It is expected that it will be a starting point for seeking improvement directions by reviewing the income tax system from the origin amid rapid demographic changes.