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