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Legal Review of Taxation Support for the Small Income Earners

  • DONG-A LAW REVIEW
  • 2014, (62), pp.155-184
  • Publisher : The Institute for Legal Studies Dong-A University
  • Research Area : Social Science > Law

KIM, NAM WOOK 1

1조선대학교

Accredited

ABSTRACT

Gap of economic income has been widening due to low birthrate and aging trends in our society and importance of consideration for the socially weak by the state has been enlarged. The state has executed social insurance, public assistance, and social welfare service to protect the socially weak from social threats such as disease, disability, aging, unemployment and death and improve the quality of life. Nevertheless, the small income earners don't emerge from poverty. Therefore, redistribution functions of income as well as fund raising by taxation should be strengthened to bridge the gap between the rich and poor and living like a human being on the Constitution should be guaranteed. This study examined the taxation support system on the current tax law including earned income tax credit for the small income earners and devised the extension of earned income tax credit, adequacy of the legislative support of taxation on the income earners, realization of assets and income, connection of earned income tax credit with social security administration law, tax revision of pension income, expansion of the basic pension income deduction, special tax for rural development for the formation of small income property tax exemption, and improvement methods of legal problems including creation of social welfare taxation.

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