□ 2017년 제정된 ‘세금 감면 및 일자리법(TCJA)’의 일부가 ’25년 말로 일몰되고 트럼프 당선인이 법인세 인하 등 감세 정책을 공약함에 따라 향후 조세 정책에 큰 변화가 예정
□ 공화당과 민주당이 공개한 강령(Platform)은 조세 정책의 큰 틀을 제시
□ 감세 공약을 실제로 입법하기 위해서는 연방 재정적자 확대 여부가 중요한 고려사항
01. 배경··············································································································································· 1
02. TCJA 및 트럼프 조세 공약·············································································· 4
03. 법인세 및 TCJA 관련 쟁점·········································································· 13
04. 향후 전망 및 시사점····························································································· 18