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많은 경우 세금 납부 재원이 부족해지는 현실을 고려해야 한다는 주장도 공존한다는 설명이다. 박 교수는 "과도한 세율 구조는 자산 이전을 왜곡하고 조세회피를 유발할 수 있다"며 "현행 체계는 재분배 기능과 경제활력 사이에서 균형을 재정립할 필요가 있다"고 강조했다.      &n

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