국가재정법상 조세지출예산제도의 현황과 개선방안 분석

• 영문명: Review on Tax Expenditure Budget System of National Finance Act
• 발행기관: 원광대학교 법학연구소
• 저자명: 전병욱(Jun Byung Wook)
• 간행물 정보: 『원광법학』제29권 제4호, 243~264쪽, 전체 21쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2013.12.30

영문 초록

By managing tax expenditures in line with budget expenditures, the tax expenditure budget system, as well as the tax credits ratio limit system in National Finance Act, raises the efficiency of resources allocation, improves the transparency of fiscal management, and controls excessive tax benefits requested by the Parliament. Based on analysis of this study, fiscal responsibility of the government should be strengthened, estimation methods should be developed for the accuracy of tax expenditures, and data collection and reporting system should be refined to improve the tax expenditures budget system. Consequently, this study is expected to contribute to providing academic and practical implications to relevant future cases.

목차

Ⅰ. 서론

Ⅱ. 조세지출예산제도의 도입 및 발전

Ⅲ. 조세지출예산제도의 평가 및 개선방안

Ⅳ. 결론

참고문헌

ABSTRACT

키워드

조세지출예산제도 조세지출 국가재정법 국세감면비율 한도제 재정책임 Tax expenditure budget system Tax expenditures National Finance Act Tax credits ratio limit system Fiscal responsibility