高度成長期 租稅構造의 特性에 관한 韓日 比較硏究

• 영문명: A Comparative Study on the Characteristics of Tax Structure during the High Growth Period between Korea and Japan
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李載殷(Lee Jae-Eun)
• 간행물 정보: 『재정논집』재정논집 제14권 제2호, 16~56쪽, 전체 41쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2000.02.28

영문 초록

This paper anlyzes the characteristics of tax structure during the high growth period comparatively between Korea(l962-87) and Japan(l955-72). There are some similarities in the tax structure between two countries. The main similarity is the active role of tax policy to promote capital formation and high-speed economic growth through various tax cut measures. The major measures to encourage saving and investment via reduction of the tax burden are tax exemption for capital income including capital gain and full set of tax holiday, tax credit, tax allowances and accelerated depreciation etc. for the key and strategic industries including export industries. And thus the tax burden was concentrated to the mass people, especially to the working class. But there are some differences in tax structure and tax policy. First one is the different target of tax policy and thus the different tax structure. The Main target of tax policy in Korea was to raise the revenue to establish self-sustainable fiscal system and then to promote economic growth with heavy burden of national defence and disregarding social security & distributive justice. In contrast, the main aim of tax policy in japan is to promote economic growth and to enhance the social security without the burden of defence. The tax system, therefore, are quite different. The Korean tax system is indirect tax oriented one, while the Japan’ one is direct tax oriented. The Korean-type tax system was composed of value-added tax and special excise tax while the Japan-type tax system was composed of global income tax and corporate income tax compensated by some individual excise tax. In summary, the tax system is the reflection of the mode of capital accumulation and the stage of economic development in each country. And thus the direction of tax reform should be induced from the exact analysis of the historical development not from the introduction of the tax reform in the developed countries, especially in the Anglo-American countries.

목차

Ⅰ. 시작하는 글

Ⅱ. 고도성장기 조세정책의 기본적 특징

Ⅲ. 자본축적을 위한 조세특별조치의 특징

Ⅳ. 결어

[參考文獻]