경제민주화 정착을 위한 세제 개선방향 = Direction of Improvement in Tax System for Economic Democratization Settlement

다국어 초록 (Multilingual Abstract)

It is started actively discussing the issue that the current economic structure has a problem beginning of financial crisis and global financial crisis and the gap between the rich and the poor becoming increasingly serious, such as income polarization between large and small businesses, etc, because of the imbalance in the economy indicated that suggesting the economy to achieve the Economic Democratization of intellectual claims and discuss the progress. This study is increasingly deepening polarization of income at this time, a redistribution of income looking at the role of Direction of Improvement in Tax System to be aimed at seeking to Economic Democratization for settlement. In discussions related to economic democratization and election commitment to examine the current issues and to do definition of the concept of economic democratization and establishment that need to be to achieve economic democratization examined current status and problems in this country and inquire implemented major foreign countries tax system. Forward, in order to settle the Economic Democratization should be checked on the Improvement of Direction of Improvement in Tax System. The term of Economic Democratization was derived based on paragraph 2 of Article 119 of the Constitution, Although opinion was divided about several definition, In this study, Economic Democratization simply defined taking into the overall vision of the political and social point of view current government to eliminate economic inequality that look problems and improvements. Polarization of wealth, universal funding for welfare, focusing on job creation tax system was investigated for settled the Economic Democratization. Imposition of taxes on individuals who are inequality to improve the role does not work properly, so, in order to resolve the polarization of wealth, income expansion and EITC expansion, check the new CTC, capital gains tax should be introduced gradually to review. and Normalization of the Underground Economy need to fund for the universal welfare and to mitigate economic inequality. Finally, to enhance job creation and support for small business job creation should be revised in accordance to reality creation of employment investment tax amount deduction and business succession tax deduction.