This study examines the changes in the tax burden ratios and the social
security contributions, and tries to find policy implications.
The policy implications are as follows: To prevent the transfer of tax burden
to future generations and to keep the budget sustainable, it is necessary to raise
the burdens. This is to improve the problems of the current system, not to
finance newly introduced welfare systems. As for the method of raising the
burdens, we need to make visible changes like to raise tax rates rather than
depending on broadening tax bases or on the increase in tax base through
economic growth.