신용카드 등 소득공제의 결제수단별 공제율 차등이 결제수단 배분에 미치는 영향

초록

This study investigates the effects of the differences in tax benefits due to the differentiated deduction rate in applying 'Credit Card Income Deduction' on taxpayers' decision making about the distribution of payment means between credit card and debit card. Specifically, this study examines whether there is a significant difference between the taxpayers' method of allocating the payment means depending on whether the credit card income deduction is applied, the marginal tax rate and the degree of recognition of this income deduction system. The regression results reveal that the taxpayers with labor income who apply credit card income deduction are more likely to use debit card relatively than those who do not apply this system, which implies that taxpayers tend to be more interested in tax savings effect of debit card than the non-taxable benefits of credit card. The study also showed that the higher the marginal tax rate, the more preference is made for debit card with bigger tax savings effect, whereas the level of recognition for such income deductions does not significantly affect the distribution of payment methods. It seems that the different effects between two independent variables are discovered in that the application of this deduction system and the marginal tax rate affect the taxpayers' tax burden in the current year directly and the taxpayers' perception on this system just reflects the potential effect on the tax burden in the future when the deduction is reduced or abolished. Credit card income deduction system has been mainly discussed on the macroeconomic aspect and little research was done on the impact of individual factors on the operation of the system because of the limitation of the available data. This study contributes to the discussion related to policy revision by conducting microanalysis reflecting the demographic and financial factors of individual taxpayers, using the financial panel survey data from Korea Institute of Public Finance.

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