課稅標準 改善에 關한 硏究

• 영문명: The Study for the Improvement of Tax-Base Policy in Korea.
• 발행기관: 인하대학교 산업경제연구소
• 저자명: 이수범(Rhie Soo-Bum)
• 간행물 정보: 『경상논집』연구논문집 제8집 제1호, 161~184쪽, 전체 24쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1994.03.01

영문 초록

This study aims to suggest the best way of improving tax base to the state of realistic actual amount based on transaction in private - market. Nowadays in Korea, there are too many unreal black figuers which does not reflect the real and actual transaction - amount. For example, the transaction sales amount among the prvate - sectors, the expenditures budget amount in government, the wage and salary of government officials and the banking fields. etc. In Aug. 1993, government finally executed the real- name deposit decree which was finally settled down in our daily life in Korea. Other disguised figures in our economic fields should be broken down to real figures like in banking fields so that all the policies executed for nation should be enforced to the way what it was aimed. Under the empirical and theoretical study, it is confirmed that the tax base in Korea are now about 20% - 50% gap with the actual transaction amount according to the items of their business type. This inconsistency of tax base occurs a lot of political. social and economic problems. For example, corruption and rotting in public sectors or making a compromise between the taxpayers and officials, the lack of tax collection based on it. Those facts differ greatly the gap between the have and the have - not and bring political uncertaianity and economic instability. To remove this negative factors and stimulate the economic stability and growth in future, the improvement of tax base to actual transaction figuirs(amount) is quite required. The purpose of tax collection are those two, one is to collect money for government activities, other is fiscal aims. Fiscal aims can be carried out and fullfilled during its process of executing budget. The tax amount which should be collected is quite important for government activities. On this point of view, it is the best policy to improve tax base without affecting (decreasing) tax amount for the government activities. Those are 1) realize and actualize tax base to the level of actual transaction amount, then 2) adjust and down the tax rate to the level where the tax amount is the same (as before the state) when tax rate is not downed. This is the only best policy to be the first runner in competing inter national market to realize and actualize the rut of economic activities and economic transaction amount in Korea. This policy can guarantee and ensure to remove the corruptions and rottings in public sectors, the psycological stress of the tax-payers and garantee the economic stability and booster economic growth of Korea.

목차

Ⅰ. 연구목적

Ⅱ. 조세부담에 있어 과세표준의 위상

Ⅲ. 경제거래의 정상화

Ⅳ. 과세표준의 결정방법

Ⅴ. 과세표준의 현실화 정도

Ⅵ. 공평조세부담을 위한 과세표준 현실화 방안

Ⅶ. 맺음말

참고문헌

Abstract