요 약 ·······································································································9

Ⅰ. 서론 ································································································35
1. 연구의 배경 및 목적 ···································································35
2. 연구의 내용 ·················································································38

Ⅱ. 납부예외자 비율 현황 ···································································41
1. 납부예외자비율 현황 ···································································41
2. 가입기간별 납부예외자 비율 현황 ·············································46

Ⅲ. 납부예외자 비율 전망 ···································································57
1. 총납부예외자 비율의 가정 설정 ·················································57
2. 성별 ․ 연령별 납부예외자 비율의 가정 ·······································59
3. 가입기간별 납부예외자 비율의 산출 ··········································65

Ⅳ. 징수율 현황 ···················································································85
1. 징수율 현황 ·················································································85
2. 가입기간별 징수율 현황 ·····························································91

Ⅴ. 징수율 전망 ·················································································101
1. 징수율 가정 설정 ······································································101
2. 성별 ․ 연령별 징수율의 설정 ·····················································105
3. 가입기간별 징수율의 산출 ························································110

Ⅵ. 재정전망 결과 ·············································································127
1. 가입기간별 기초율의 적용 ························································127
2. 재정전망 결과 ···········································································129

Ⅶ. 결론 및 향후과제 ········································································137

참고문헌 ·····························································································141