RISS 검색 - 국내학술지논문 상세보기

부가정보

다국어 초록 (Multilingual Abstract)

Various tax support, including the improvement of the private pension system, should be provided to revitalize the individual pension system. This study aims to promote the individual pension system by not only reviewing the introduction of the account refund system, which uses the funds that are reimbursed through the tax deduction for individual pension premiums, but also to promote the individual pension system through this. Under the current system, we would like to examine the introduction of an account refund and an account refund system that not only automatically pays the pension but ultimately uses the refunded amount as a retirement fund rather than spending it as a living expenses.
To that end, we would like to look at examples of major countries that have already introduced and operated the account refund system. Already in Australia, a system called LISTO uses the tax refund amount for pension payments as a source of funds for payment, and in the U.K., a system is being implemented to receive a refund equivalent to 20 percent of the contributions and to use the funds as funds for payment again. In this study, we would like to examine the contents and effects of the introduction of the account refund system and explore specific measures for the possibility and introduction of the country.
Korea deducts pension account tax on insurance payments made during the year. However, the amount refunded through the year-end tax adjustment is often exhausted as living expenses. Considering the above situation, this study tried to find ways to activate individual pensions by operating the account refund system to actively utilize the pension premium tax deduction as retirement funds rather than exhausting it as living funds. This study is meaningful in that it was intended to revitalize the stagnant private pension system by supporting the refund tax system through private pension payments and seeking ways to support taxation.