農業租稅政策의 課題와 論理

• 영문명: Issues and Logic of Agricultural Taxation in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 崔洸(Kwang Choi)
• 간행물 정보: 『재정논집』재정논집 제5권, 112~156쪽, 전체 45쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.03.31

영문 초록

Though Korea is rapidly becoming a modem industrial country, the agricultural sector is still a significant part of the economy, generating approximately 10 percent of GNP and employing 20 percent of the labor force. The purpose of the paper is to review and evaluate major issues surrounding agricultural taxation in Korea, dealing with taxation of agricultural income, properties, goods and services and transactions. The Criteria by which one can evaluate any tax system are allocative efficiency, distributional fairness, and admininstrative simplicity. From these perspectives the agricultural tax system in Korea is seriously flawed. The excessive allowance of tax expenditures to help disadvantaged agriculture and farmers not only distorts resource allocation between the agricultural sector and the nonagricultural sector as well as between the sectors within agriculture but also violates distributional equity between farmers and nonfarmers as well as between poor farmers and rich farmers. In Korea as in all other countries a great deal of problems are encountered in taxing farmers, one of the so-called hard-to-tax groups, simply because farmers do not keep any systematic records. One of the most salient and perennial problems facing the agricultural tax system in Korea lies in the regressivity of the tax burden. Establishing and practicing an ideal system of taxation is a challenging task but not an insurmountable one. What Korea needs in the agricultural taxation is tax design not tax reform. The most important pre-requisite for designing a good tax system is the recognition of the merits of a good tax system and a strong resolve to get rid of clear-cut irregularities in the present tax system. The current gap between tax law and practice must be removed if greater efficiency is to be achieved and prominent distributional inequities in the tax burden are to be corrected.

목차

Ⅰ. 序論

Ⅱ. 政府介入의 必要性과 農民의 租稅負擔

Ⅲ. 農業關聯所得課稅의 政策課題

Ⅳ. 財産課稅의 政策課題

Ⅴ. 附加價値稅의 政策課題

Ⅵ. 流通課稅의 政策課題

Ⅶ. 맺음말: 稅制의 評價基準과 農業租稅政策

參考文獻