출산후 여성의 사회재진출 지원을 위한 세제개선방안 = Practical Plans to Revise Tax Laws to Support After-birth Women’s Employment

다국어 초록 (Multilingual Abstract)

Although the current Constitution prescribes that the nation should secure substantial equality of economic opportunities and maternal protection for women, the burden of childbirth and care severely obstructs women’s after-birth economic activities.
Based on recognition of this problem, this study suggests practical plans to revise tax laws to help effectively after-birth women employed through the tax system as below.
First, deduction for child-fostering expenses and educational expenses should be modified into tax credit and private eduation expenses for elementary school students should be applied to deduction for eduation expenses.
Second, overall deductions should be increased for married female employees and married couples should choose their tax filing status between current individual-based taxation and couple-based taxation.
Third, maternity leave benefit should be deductible from employer’s taxable income or creditable from employer’s tax liablities.
Fourth, tax credit for expenses of acquiring and operating workplace childcare center should be increased and exempt from alternative minimum tax. Furthermore, land acquisition cost should be included in those expenses and creditable from value added tax liabilities.
Fifth, after-birth self-employed women should also be applied to tax credits and their business should be filed through the simplified tax return system.
Sixth, deduction for married women should be increased and specifically augmented for after-birth women who inevitably have to work for a living.
Seventh, firms to adopt the purple job, which effectively helps male spouses share childcare burden and female spouses’ career continue during childcare period, should be regarded as the small and mid-sized firms in the tax system and applied to the superdeduction for employees’ wages. Firms to adopt alternative work schedule should be treated similarly in the tax system.
Last, current requirements for EITC should be mitigated to expand into after-birth women who inevitably have to work for a living and should be classified based on whether female spouses bear childcare burden or not.

목차 (Table of Contents)

• I. 연구의 배경
• II. 출산후 여성의 사회적 재진출과 관련한 과세제도의 분석
• III. 출산후 여성의 사회적 재진출 지원을 위한 세제개선방안
• Ⅳ. 결 론
• 참고문헌
• Abstract

참고문헌 (Reference)

1 현대경제연구원, "희망자녀수와 출산자녀수간의 격차해소가 저출산의 해법! - 저출산의 원인과 대책에 대한 설문조사를 중심으로" 현대경제연구원

2 홍기용, "여성의 자녀양육과 복지에 관한 세제개편방안" 한국세무학회 22 (22): 67-93, 2005

3 서희열, "여성의 사회활동 극대화를 위한 조세 지원 방안" 한국세무학회 22 (22): 67-96, 2005

4 김완석, "여성의 결혼·이혼·상속과 세제" 한국세무학회 22 (22): 35-65, 2005

5 오정진, "성 평등의 관점에서 본 조세제도의 분석과 평가:소득세제를 중심으로" 한국여성개발원 2003

6 김혜원, "사회경제 환경변화와 여성 일자리 과제: 여성의 경력단절을 중심으로" 2010

7 기획재정부, "보도자료: 일자리 창출·서민생활 안정을 위한 2010년 세제개편안" 기획재정부 2010

8 여성부, "보도자료: 유연근무 시범운영 공공기관 정책간담회 개최" 여성부 2010

9 통계청, "보도자료: 2009년 출생통계 결과(2010.8.24.)" 통계청 2010

10 이동식, "가족합산과세제도의 합헌성 ― 종부세 사건에 대한 헌재판결의 타당성검토를 중심으로 ―" 한국공법학회 39 (39): 545-570, 2010

11 미국국세청, "www.irs.gov"

12 육아정책연구소, "OECD 국가들의 육아정책 개관" 육아정책연구소 2008

13 F. Jaumotte, "Female labour force participation: Past trends and maindeterminants in OECD Countries" (376) : 2003

14 한국노동조합총연맹, "2009년도 한국노총 표준생계비" 한국노동조합총연맹 2009