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http://dx.doi.org/10.12985/ksaa.2015.23.3.042

A Study on the Improvement Plan of the Tax-Free System for Overseas Laborers : Focusing on International Air Crew  

Lee, Ki Il (항공안전정책연구소)
Kim, Soo Ryun (대한항공)
Publication Information
Journal of the Korean Society for Aviation and Aeronautics / v.23, no.3, 2015 , pp. 42-52 More about this Journal
Abstract
Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.
Keywords
Air Crew; Jet Lag; Cosmic Radiation; Tax-Free System for Overseas Laborers;
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