租稅變遷史側面에서 본 韓國 租稅政策의 長期的 發展方向 摸索

• 영문명: A study on the long-term tax-reform in Korea from the historical perspectives
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李鍾元(Jong Won Lee) 安鍾範(Chong Bum Ahn)
• 간행물 정보: 『재정논집』재정논집 제11권 제1호, 131~162쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1996.10.31

영문 초록

Almost every year in Korea tax schemes are modified in the name of tax-reform. Only the tax rates, however, are slightly changed at the most. This study tries to develop a new analytic framework on the basis of which real long-term tax-reform principles can be sought. In order to accomplish this objective, this paper adopted in the first place, a sort of new economic development theory, which can be safely applied to the economic development processes not only in the Western but also in the Oriental countries. And then, in the light of the economic development theory the origin of the tax, and its role are reevaluated. Finally, on the basis of such analysis, a new long-term tax-reform scheme is suggested.

목차

Ⅰ. 序

Ⅱ. 經濟發展段階와 租稅

Ⅲ. 租稅變遷史側面에서 본 租稅의 本質과 特性

Ⅳ. 우리 나라 租稅制度 및 政策의 特性과 租稅問題의 糾明

Ⅴ. 韓國 租稅政策의 發展方向

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