한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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금융소득 및 금융거래 관련 과세특례에 대한 연구

Keyword
이원적소득세, 저소득지원, 부가가치세
Title
금융소득 및 금융거래 관련 과세특례에 대한 연구
Authors
안종석; 권오성
Issue Date
2005-12-01
Publisher
KIPF
Citation
pp. 158
Abstract
This book examines theories, current systems and practices of taxes affecting the efficiency of financial sector. It investigates optimal tax theories about capital income tax at the individual level. Especially, it focuses on the need of capital income tax and the optimal tax rate if needed. The effect of tax incentives is also examined. In relation to the consumption tax, the book summarizes theoretical studies on whether to impose VAT on financial services and the effective ways to tax. The book also summarizes the current system and practices, the recent trends of taxation on capital income and financial services.

In conclusion, this paper suggests to reconsider the comprehensive income tax rule in Korea and to abolish the tax incentives to the savings of old generations. In addition, it concludes that VAT should not be imposed on financial services. The policy goal of consumption tax on financial services can be by individual income tax on financial income.
Keywords
이원적소득세, 저소득지원, 부가가치세
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