國際化와 韓國財政의 對應方案

• 영문명: Globalization and Policy Measures for Public Finance in Korea
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 金聖泰(Sung-Tai Kim) 具正謨(Jung-Mo Koo)
• 간행물 정보: 『재정논집』재정논집 제10권, 99~140쪽, 전체 42쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.03.31

영문 초록

In this paper we discuss the policy measures for public finance in Korea to cope with globalization in the world capital and goods markets. In particular we define the concept of ’free trade taxation’ which we suggest as underlying concept for internationalization of our tax system. As the free trade priciple prevails in the world capital and goods market, the tax system should be reconstructed in the global and dynamic context. Therefore, we should reform our tax system to maximize our dynamic well-beings by attaining the global efficiency in the world market. We suggest the territorial principle and non-discrimination principle as basic priciples of our international tax system. Also we propose specific policy measures for each issue of international tax system. First, the value-added tax should be strengthened, since it will playa major role in the future tax system. Second, the corporate tax should be integrated with personal income tax. Third, we suggest policy measures for tranfer pricing and other types of international income shifting. Forth, we dicuss the various issues on the R&D investments, inbound foreign direct investment, and outbound foreign investment.

목차

Ⅰ. 머릿말

Ⅱ. 世界經濟環境의 變化와 租稅制度의 改編推移

Ⅲ. 現行 國際租稅制度의 實態와 問題點

Ⅳ. 國際租稅制度 개편의 基本 原則

Ⅴ. 國際租稅制度의 課題別 改編方案

Ⅵ. 맺음말

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