세법상 대(代)개인 복지세제의 고찰：인적공제, 근로(자녀)장려세제, 기부금을 중심으로

Abstract

[Purpose]The Income Tax Act regulates various tax benefit on welfare. However, the related items are not economically effective because the old system has been maintained for a long time. Or the other items are excessively expanded or reduced according to tax law revision. We investigate welfare regulations within tax laws and examines their feasibility. [Methodology]This study first conducted a review of the current tax laws and prior literature on the welfare tax system regarding basic deduction, EITC(CTC), and donation deduction. We investigate related problems and suggest the improvements. [Findings]First, we propose the improvement plans to reflect the inflation rate and to expand the basic deduction reflecting the number of families. Second, we review the situation of the EITC and CTC and suggest the reduction and the proper restriction of the system. Third, we propose the improvement of the donation system to revitalize individual donations. [Implications]As a result of this study, it is expected that the welfare－related regulations in the tax law, which have been separately studied in the welfare field and tax field, will be integrated and identified.