금융소득종합과세 개선에 관한 연구

초록

In the year 2001, the Global taxation of financial income was implemented in earnest and is being applying for twelve years. As the capital is accumulating, the financial income has become more important than the object income for the raising source of taxation. There are many theories and system about how to tax on the object income and the financial income. Currently, we have formed a social consensus about the need to seek an appropriate system for us, considering a specialty of Financial Income taxation. The matter will draw a agreement about what most appropriate system is. The setting range of the Global taxation of financial income is to improve a substantive equality. If it is lowering a threshold amount of the Global taxation has increased relatively as compared with that time setting range for couples jointly, it is desirable to phase in. If it is lowering a threshold amount by thirty million won, the taxpayers of the Global taxation increases slightly and the tax revenue increases considerably. Furthermore, the material range of the Global taxation have to expand. In addition, a taxable income have to include a capital gain of minority shareholder who has listed stock. Financial income is called 'mobile income' because it's hard to identify the personal attribution. In recent years, World's leading countries set a high value on these characteristics. If we were to go toward a different trend according to convenience, we have a need to sharpen the directivity. From the substantive equality of view, the current Global taxation of financial income is tried to improve. One is levied a heavy tax on financial income by Comparative taxation, another is judged whether it is the Global taxation by a scale of financial income, the other isn't allowed necessary expenses and so on are opposed to the horizontal equity. It is opposed to the vertical equity that the low financial income earners is granted the Separate taxation only. And it is impeded to the neutrality of tax that is judged whether it is the dividend tax allowances considering scale of interest income. The improving the system with respect to these things is necessary that improvement consider social consciousness and administrative conditions.

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