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상위 18% 근로자가 낸 소득세, 전체의 92%




"세부담 누진도 높지만, 소득재분배 효과는 작아"

우리나라 근로소득자의 상위 18%가 낸 근로소득세가 전체
세수의 92%를 차지하고 종합소득세도 상위 소득자 14%가
전체의 93%를 부담한 것으로 나타났다.

이처럼 소득세 부담의 누진도는 높지만, 소득 불평등을
해소하는 효과는 작아 중소득층의 실효세율을 높여야
한다는 주장이 제기됐다.

8일 성명재 조세연구원 선임연구위원이 국회예산정책처가
주관한 간담회에서 발표한 '우리나라 조세재정 정책효과
분석' 보고서에 따르면 우리나라의 소득세는 주요
선진국보다 소득재분배 효과가 작은 것으로 조사됐다.

2009년 귀속분 소득세를 토대로 분석한 결과 총소득
지니계수는 0.32952였으며 소득세를 매긴 이후
지니계수는 0.31923으로 감소율이 3.2%에 그쳤다.

반면 선진국의 소득세 과세에 따른 지니계수의 감소율은
캐나다가 10.9%에 달했으며 영국 8.1%, 미국 6.5%,
뉴질랜드 5.4% 등으로 조사됐다. 지니계수는 0~1의 값을
가지며 1에 가까울수록 소득의 불평등도가 높다는 뜻이다.

성명재 선임연구위원은 소득세의 소득재분배 기능이
선진국보다 약한 것에 대해 "소득세의 세수 규모가 작고
현재 소득세 체계는 세부담의 누진도가 높아질수록 재분배
효과가 줄어드는 단계에 있기 때문"이라고 말했다.

2009년 귀속분 근로소득세 현황을 보면 근로소득자
1천429만5천명 가운데 40.25%인 575만4천명은 면세자였다.

또 과세자 854만1천명 가운데 상위 20%(전체 근로소득자의
상위 12%)가 부담한 금액은 10조8천897억원으로 전체
결정세액 12조8천518억원의 84.7%를 차지했고 과세자
상위 40%(전체 근로자 상위 23.9%)가 부담한 비중은
95.48%에 달했다.

즉 전체 근로자의 40%는 근로소득세를 아예 내지 않았고
중간층 40%가 낸 근소세는 전체 세수의 5% 수준이며
나머지 20%가 근소세의 95%를 부담한 것이다.

종합소득세도 신고자(주로 개인사업자)의 28.3%는
면세자였으며 납세자의 상위 10%(전체 신고자의 7.2%)가
부담한 종합소득세액은 전체 세수의 85.5%,
상위 30%(신고자 21.5%)는 96.7%에 달했다.

성명재 선임연구위원은 "일반적으로 과세자 비율이
낮을수록 세부담의 집중도가 높아지면서 누진도가 커지는
경향이 있다"며 "또 세수규모의 하락에 따라 소득재분배
효과는 오히려 감소하게 된다"고 설명했다.

아울러 그는 "고소득층의 세부담은 이미 선진국 수준이지만
소득수준이나 담세력에 비해 중소득층은 소득세 부담이
지나치게 낮은 편"이라며 "따라서 중소득층을 중심으로
소득세를 늘리면 소득재분배 효과가 커질 것"이라고 밝혔다.

다만 그는 "현실적인 관점에서 볼 때 소득공제의 축소가
어려운 만큼 소득공제의 동결 또는 물가연동제가
바람직하다"며 "사업소득포착률을 높여 사업소득세의
소득공제 수준을 현실화해야 한다"고 말했다.

입력 : 2011.05.08 10:16
수정 : 2011.05.08 10:16 
연합뉴스 제공 / 조세일보

DATE : 2011-05-18 11:10
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