기업 및 주주 과세의 개선방안

• 영문명: Reform Measures of the Corporates and Shareholders Tax System in Korea
• 발행기관: 한국경제연구원
• 저자명: 최명근 박정우 김완석 이인실 한경동
• 간행물 정보: 『한국경제연구원 연구보고서』연구보고서 (2001), 9~446쪽, 전체 446쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2001.02.01

영문 초록

The corporates and shareholders tax system in Korea has recently been revised in a short-sighted and allopathic manner, which has resulted in unwarranted complexity and inefficiency adversely affecting the tax payer, as well as the tax authorities. Despite various discussions recommending the drastic reform of the corporate and shareholder tax system, this together with other issues of tax reform have been pushed to the background due to the efforts to overcome the recent financial crisis that emphasized corporate and financial sector restructuring. After looking into past tax reform measures, this study aims to provide improved tax reform measures by integrating a new paradigm into the corporates and shareholders tax system, An essential case for the revision of tax measures is its importance in overcoming limitations of monetary policy, particularly in widely open economies. To study the various problems and feasibility of alternatives, inquiries are made directly to professionals such as professors, certified public accountants, licensed tax accountants, and corporate accountants, requesting information about their understanding of the current problems and possible solutions with regards to the corporates and shareholders tax system in Korea. This paper looks into concrete examples of problems that have originated from tax accounting practices, analyzing them from the viewpoint of law and accounting, and consequently suggests necessary reform measures.

목차

요약

제1부 서언

제2부 기업과세의 경제적 분석과 평가

기업 및 주주 과세에 관한 평가와 개선과제에 대한 조사

제3부 법인기업과세제도의 개선

제4부 개인주주과세제도의 개선

부록-대외세미나: 기업과세 어떻게 바꾸어야 하나

Abstract