Social security tax
; Earmarked tax
; Social expenditure
; Social security finance
; Social protection
Publication Year
2022
Publisher
Korea Institute for Health and Social Affairs
Abstract
The ratio of public social expenditure to GDP of the 38 OECD countries averages 20%, while Korea remains at 12.2% in 2019, and the fiscal expenditure on social insurance is projected to rise from 8.0% of GDP in 2020 to 22.8% in 2060. This can be attributed to such factors as population aging and maturity of the pension system. The rapidly aging trend in Korean society will generate a significant level of pressure for increase of social welfare spending in the future even if no new welfare programs are introduced. In consideration of the strong demand for a universal welfare state, expectations will inevitably rise for the state's role in implementing active fiscal policies. The main point of this issue is who will share the cost. The national taxes will be unavoidably increased as the fiscal expenditures for social security is generally financed through taxes and social insurance contributions rather than through national debt. Fortunately, Korea seems to afford additional increases of income tax, consumption tax, and social insurance premiums. A social security tax in the form of an earmarked tax is needed to finance a sustainable welfare policy. In order to respond to social uncertainty due to changes in economic conditions, continuous discussions should be accompanied on the measures how to secure social security funds with efficiency and intra- and inter-generational equity. If more burden is required by the cost increase in line with the progress of population aging, the basic structure of the system and financial resources should be continuously reviewed and discussed in more detail in order to obtain the understanding and acceptance of the payers.
Table Of Contents
Abstract 1 요 약 3
제1장 서 론 9 제1절 연구의 배경 및 목적 11 제2절 연구의 내용 및 방법 14
제2장 사회보장 지출 및 재원 현황 15 제1절 사회보장 지출 및 국민부담 현황 17 제2절 우리나라의 국민부담률 현황 24 제3절 사회경제구조 변화와 사회복지지출 전망 28
제3장 사회보장 재원의 유형과 쟁점 33 제1절 사회보장 재원의 유형 35 제2절 사회보장 재원별 논의 및 쟁점 49 제3절 사회보장 재원 조달 방안에 대한 최근 논의 60
제4장 주요 국가 사례 분석 69 제1절 프랑스 71 제2절 일본 92 제3절 독일 99 제4절 영국 112 제5절 소결 및 시사점 122
제5장 사회보장의 재원 조달 방안: 사회보장세(가칭)를 중심으로 129 제1절 사회보장세 도입 타당성 검토 131 제2절 사회보장세 구성 및 부과방식 138 제3절 사회보장세의 활용 143 제4절 부과방식별 세수 규모 156 제5절 사회보장세 기반 마련을 위한 향후 방향 162