轉換期 韓國財政의 構造改革의 方向

• 영문명: Directions of Structural Reform in Korean Public Finance
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 崔主煥(Imwhan Choi) 李載殷(Jaeeun Lee)
• 간행물 정보: 『재정논집』재정논집 제7권, 24~62쪽, 전체 39쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1993.03.31

영문 초록

The purpose of this paper is to address issues concerning the transitional economic problems and the role of the state including the function of public finance, and make an overall recommendation for the structural reform in Korean public finance. At first, it reviews the process of economic development and the role of the state in Korean capitalism, secondly, it analyzes the structural characteristics of public finance and it's economic implication, thirdly, it suggests the basic directions of fiscal reform. Public sector has rapidly grown through the development period since 1960s and played an important and strong role in rapid economic growth. But maldistribution of fiscal measures to capital accumulation has produced various problems, especially deepening inequality in national economic life (unequal distribution of income by income groups, regions and inefficient allocation of resources by various sectors). So reforming the fiscal structure is a urgent task, against changing global economic situation, to enhance the economic vitality via economic restructuring. Above all, the logic of fiscal reform is to establish fiscal democracy including fiscal rights. Next, basic directions of structural fiscal refom can be summarized as follows: to adjust the composition of pubic expenditure for improving the quality of national life; to reform the overall tax system for realising tax justice through redistribution of unequal tax burden.

목차

Ⅰ. 問題의 提起

Ⅱ. 韓國經濟의 構造와 國家

Ⅲ. 韓國財政의 構造的特徽과 國民經濟的 意義

Ⅳ. 經濟構造의 變化와 財政改革의 課題

Ⅴ. 맺는 말 – 財政構의 確立과 財政民主主義

參考文獻