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조세지출의 효율적 관리방안(Efficient management of tax expenditures)

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Frame of Image  한다. 셋째, 소득세 관련 조세지출과 관련해서는 면세점 상승 및 중산층의 조세저항을 초래하는 세액공제방식으로의 전환을 지양하는 대신에 근로소득공제 축소 범위를 넓히는 것이 바람직한 것으로 판단된다. 또한 2013년 세법개정안에 제시된 대로 건강보험, 장기요양보험 및 고용보험료를 준조세로 간주하여 이들에 대한 납부액을 국민연금과 같 이 전액 소득공제해 주는 방식으로 전환할 필요가 있다. 한편, 조세지출 항 목관리에 대해 살펴보면, 우선 특별공제 항목들을 갈음하는 표준공제에 따 른 조세지출을 명시적인 조세지출 항목으로 관리할 필요가 있다. 아울러 국 민연금 납부에 대한 소득공제가 올해부터 조세지출 항목으로 추가된 점을
발간사
감안할 때, 건강보험, 장기요양보험 및 고용보험 등 여타 사회보험료 관련 소득공제도 조세지출 항목으로 추가하는 것이 바람직하다. 또한 근로소득 공제 및 근로소득세액공제도 조세지출 항목에 포함함으로써 소득세와 관련 된 명시적인 제도요소로 관리하는 것이 타당하다. 본 연구의 저자들은 자료 정리와 실증분석에 도움을 준 양충열, 한승희 연구원, 임찬순 행정원에게 깊은 감사를 표하고 있다. 아울러 유익한 의견 제시로 본 연구의 완결성을 높여준 익명의 검토자에게도 감사의 뜻을 전하 고 있다. 끝으로 본 연구의 내용은 저자 개인의 의견이며, 본원의 공식적인 견해 가 아님을 밝혀 둔다.
2013년 12월
한국개발연구원 원장
김준경
목차
발간사 요 약 ······························································································································ 1
제1장 서 론 ····································· 3 ····································· ···································· 제2장 조세지출 현황 및 정책방향 ························ 7 ························ ·······················
제1절 문제의 제기 ·······························7 ······························ ······························ 제2절 조세지출의 개요 ···························· 8 ···························· ···························· 1. 조세지출의 정의 및 의의 ························8 ······················· ······················· 2. 조세지출의 범위 ···························· 9 ···························· ···························· 3. 조세지출의 유형 ····························


Full Text
Title 조세지출의 효율적 관리방안(Efficient management of tax expenditures)
Similar Titles
Material Type Reports
Author(Korean)

김성태; 유한욱

Publisher

서울:한국개발연구원

Date 2013-12
Series Title; No 정책연구시리즈 / 2013-13
Pages 130
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Economy < Economic Administration
Holding 한국개발연구원

Abstract

The growth of the Korean economy is slowing of late, apparently weakening the tax base to a considerable degree. Now concerns are being raised over the tax expenditure system that has been managed rather loosely so far, increasingly highlighting the need to streamline its overall conditions. In the recognition of the need, this study evaluated overall conditions as to tax expenditures, including the review of current tax expenditure structure and relevant fiscal disciplines. It also pored over the basic direction of the work to streamline the system and specific alternatives that are being now under consideration for funding the government’s new national agendas, focusing on the tax expenditure relating to corporate and earned-income taxes. (The rest omitted)