• 융합정보논문지
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• 제7권2호
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• pp.137-142
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• 2017

본 연구의 목적은 현행 양도소득세제에 대한 이론적 고찰과 현행 양도소득세 제도에 대한 검토를 통하여 우리나라 양도소득세제에 내재하는 문제점을 도출하고 이에 대한 개선방향을 제시하였다. 개인에 대한 양도소득은 소득세법상의 양도소득세로, 법인에 대한 양도소득은 법인세법상의 토지 등 양도소득에 대한 법인세로 과세하고 있으며, 개인 양도소득세는 토지와 건물이 양도소득세 징수세목의 대부분을 차지하고 있다. 본 연구에서는 현행 양도소득세제에 개선방향을 제시하였는데, 첫째로 선진국처럼 세부담의 형평성 측면에서 접근할 필요가 있으며, 둘째로 부동산투기억제 대책을 조세정책만 가지고 접근할 것이 아니라 금융정책과 주택정책 위주로 접근해야 실효를 거둘 수 있을 것이며, 셋째로 비과세의 조건을 주택거주기간 5년~10년이상으로 세법을 개정하여야 한다고 제안하고 있다. 본 연구의 범위와 연구방법으로는 개인에 부과되는 양도소득세 중에서도 주된 과세대상인 토지와 건물에 대한 양도소득세제로 연구범위를 한정해 다루고 있으며, 연구방법은 법률의 공정성과 객관성을 위해 주로 현행 세법을 분석하고 파악하여 향후 세법개정에 제안하는데 비중을 두었다. 본 연구결과를 통하여 향후 양도소득세제가 조세의 세법원칙에 맞춰 개정이 이루어 질 수 있기를 기대한다.

• Human Ecology Research
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• 제52권6호
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• pp.587-600
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• 2014

The purpose of this study was to examine the effects of family resources on social exclusion and the resilience of low-income families. To be more specific, this study categorized the level of social exclusion into five dimensions: work, housing, health, education, and social participation. Further, family resources were categorized into the two dimensions of "internal resources of the family" and "external resources of the family" in order to evaluate the effects of the two differentiated dimensions on social exclusion and the resilience of low-income families. The data of low-income families for the period of August 23 to September 28, 2012, were collected from community welfare centers that manage individual development accounts and local self-sufficiency centers; 302 cases were considered. The main results of this study were as follows: firstly, the model analysis proved that family resources as a parameter was significant, not only statistically but also theoretically and practically. Secondly, while a negative relationship was found between social exclusion and family resources, a positive relationship was found between family resources and resilience. This implied that the alleviation of a low-income family's social exclusion level could become an important intervention for the improvement of the family's functioning and strengths. Further, it implied that the qualitative improvement of the family's resources that affected the promotion of the resilience could be a basis for another practical intervention. These results suggested crucial implications for the development of comprehensive policies for addressing poverty issues.

• 한국주거학회논문집
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• 제26권3호
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• pp.65-76
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• 2015

With a rapidly aging population, the proportion of elderly households with low income has been increasing. Despite the poor housing environment, it is not easy to improve their housing environment due to the high cost of modification. However, as many elderly want to keep living in their current houses, it is urgent to improve their housing environment. The purpose of this study was to develop the guidelines on home modification for low-income elderly. This study set the scope of home modification categories through literature analysis in advance to develop the guidelines. Based on the literature analysis and small group workshops, the primary and secondary guidelines were derived and a total of 169 final guidelines were produced based on the scope of home modification categories. Those guidelines were composed of the categories by space, divided into mandatory and recommended by details. Those guidelines proposed in this study were classified and composed under the objective standards, so that they were systemic and objective based on the verification of experts. They are considered to get closer to the user's demand on the basis of the demand of low income elderly for home modification and the improvement categories under the system to support home modification for low income elderly at home and abroad. In addition, as the standards to apply each guideline, separated into mandatory and recommended, was suggested, those guidelines may help expand the scope of improvement under the economic conditions for home modification.

• 한국주거학회:학술대회논문집
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• 한국주거학회 2002년도 추계학술발표대회
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• pp.209-214
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• 2002

This research analyzes the types of resident's satisfaction and the preferred rental housing types in Gwangju. The results are summarized as follows : This study devided the characters of resident's satisfaction into four factors and classified the types of residents into three specific groups by the factors of resident's satisfaction : high dwelling density and management improvement demanding type, medium size and general satisfaction type, environmental improvement demanding type The first type includes the lowest income group and relatively high income group coincidently. They need wider living space or want improvement of the level of management service. The second type omnipresently satisfies not only medium sized living space but also other items. This type will be regarded as the inducement standard for the rental housing policy. The third type includes the lowest group in economic and physical level who wants the general upgrade of living space and management level. And, residents need long-term rental housing and wider housing area by 5 pyong.

• 디지털융복합연구
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• 제16권12호
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• pp.77-86
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• 2018

본 연구는 공적이전소득의 소득계층별 차이와 불평등 변화를 확인하기 위하여 수행된 연구로 1996년부터 2016년까지 가계동향조사 자료를 활용하여 소득계층별 공적이전소득 평균금액의 변화를 관찰하고 집중지수를 산출하였다. 주요연구결과는 다음과 같다. 첫째, 공적이전소득의 소득계층별 집중지수 산출결과, 1996년 공적이전소득 집중지수는 +0.2774로 고소득층에 집중되어 있었지만, 2009년 이후 집중지수가 음(-)의 값이 되면서 저소득층에 집중되는 현상이 2016년까지 지속되었다. 그러나 집중지수 절대 값이 적어서 소득재분배 효과가 크지 않은 것으로 판단된다. 둘째, 전체 평균 공적이전소득 대비 해당소득분위의 평균 공적이전소득의 비율변화를 확인한 결과, 저소득층의 평균 공적이전소득 증가가 매우 큰 반면에 고소득층은 적어서 전체 평균으로 수렴되어가는 현상이 발생하고 있었다. 저소득층에 제공되는 공적이전소득액이 적어서 소득불평등의 개선에 공적이전제도가 제 역할을 수행하지 못하던 것이 점차 개선되고 있는 것이다. 셋째, 공적이전소득의 소득계층별 평균액 변화를 확인한 결과 모든 소득계층에서 공적이전소득은 지속적으로 증가해왔으며, 그 증가속도가 저소득층이 빠르고 고소득층이 느려서 최근에는 저소득층의 공적이전소득이 고소득층에 비해서 많았다. 따라서 우리나라 소득계층별 공적이전 소득의 불평등은 점차 개선되고 있지만, 소득계층간 불평등을 개선할 수 있는 수준은 아닌 것으로 평가된다.

• 토지주택연구
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• 제11권3호
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• pp.11-19
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• 2020

This study aims to examine the relationship between the improvement of the income distribution index from the late 1980s to the 1990s and large-scale housing supply projects such as the 2 million housing construction project. Looking at Korea's economic development in terms of income growth and distribution, GDP has continuously increased since the establishment of the government, especially in the late 1980s. The Gini Index, a representative income inequality index, rapidly deteriorated in the early 1970s, and gradually improved from the late 1980s. The 2 million housing construction project, announced in 1988, supplied a third of the existing nationwide housing stock of 6.5 million units in three years. The project cost was 65 trillion won, equivalent to 50% of Korea's GDP at the time. This study questioned whether the ratio of the number of employed workers in the construction industry was a variable directly affecting the Gini Index. To verify this, the causal relationship between the proportion of employed workers in the construction and manufacturing industries and the Gini Index from 1979 to 2008 was statistically analyzed. For this, the ARIMA model was established for each variable, and the correlation of their residuals was verified. The 2 million housing construction project had the effect of improving income inequality in terms of rising wages for production workers and creating jobs for the low-educated and low-income class. During the project period, the number of middle-income earners increased sharply, and the income gap between the high-income and low-income earners greatly decreased. The expansion of the construction volume can be used as a powerful and direct policy tool for improving income distribution. However, the effect may be limited. When the proportion of workers exceeds the threshold, the effect is weakened.

• 한국주거학회논문집
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• 제26권5호
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• pp.113-121
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• 2015

Several housing improvement programs for low-income have done by Ministry of Health & Welfare, Ministry of Trade, Industry & Energy, Ministry of Security and Public Administration, Ministry of Environment, and Ministry of Land, infrastructure and Transport up to now. Each program practiced separately based on each agency's function and territory, but there are also negative opinion on beneficiary duplication, beneficiary omission, and the inefficient execution of the government budget. This study analyzes the housing improvement programs of each agency on the aspects of coordination, and suggests the integration system with coordination and delivery system. We selected 3 indexes such as similarity, integration effect and availability for integration system and analyzed the effects of integrated programs into one based on cost, repair effect and management. We proposed that the similar housing improvement programs of each agency should be coordinated for integration. But it is not easy to integrate similar programs into one program, therefore similar programs which support the house owner are needed to integrate into housing benefit except same beneficiary who owned own house.

• 한국사회복지학
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• 제64권4호
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• pp.163-188
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• 2012

본 연구는 한국노동패널 자료를 활용하여 외환위기 이후 십여 년간 노인 소득불평등 추이의 영향요인을 분석하였다. 분석 결과는 다음과 같다. 첫째, 노인 소득불평등은 1999~2002년에 증가하고 2002~2008년에 감소하였다. 둘째, 성인 자녀와의 동거 감소, 독거노인 증가, 노인이 스스로 생계를 책임지는 노인가구주 가구 증가 등의 가구구성 변화가 불평등 증가에 기여하였고, 2002~2008년에는 사적이전의 불평등 기여도가 증가하였다. 셋째, 노인 교육수준의 향상과 근로활동의 변화가 불평등 증가에 기여하였다. 넷째, 근로소득의 비중이 감소하고 있고, 2002~2008년에는 근로소득의 불평등 기여도가 크게 감소하였다. 다섯째, 사회보험소득의 불평등 기여도는 1999~2002년에 증가하고 2002~2008년에 감소하였다.

• 유통과학연구
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• 제1권1호
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• pp.153-173
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• 1999

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1159-1166
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• 2020

The religious organization members have a unique take on the spiritual factors related to their daily life. The present study contributed to the lack of discussion investigating this particular pool of data's financial behavior. This article regressed several predictors of economic behavior, i.e., the locus of control, financial attitude, income, and religiosity, with 460 respondents. The results of the research are as follows: Financial attitude partially influences the financial behavior of Muhammadiyah committee members. Income partially influences the financial behavior of Muhammadiyah committee members. This research indicates that income is one of the factors that plays an essential role in determining the merits of improvement of the financial behavior of Muhammadiyah committee members. The higher the level of income received by Muhammadiyah members, the higher the desire to spend the money. Religiosity partially influences the financial behavior of the religious board of Muhammadiyah members in Indonesia. The higher the religiosity of Muhammadiyah committee members will encourage better financial management. Religiosity indicates how often individuals or Muhammadiyah members practice the religious sharia that they embrace. The findings of this study reveal that locus of control, financial attitude, income, and religiosity are the strong predictors of the board of the religious organization's financial behavior in Indonesia.