학술논문
租稅體系의 合理性基準 小考
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- 영문명
- Toward a Theory of Rationl Tax System
- 발행기관
- 건국대학교 경제경영연구소
- 저자명
- Pil Woo Rhee(李弼佑)
- 간행물 정보
- 『상경연구』제9권, 51~74쪽, 전체 24쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 1984.08.10
5,680원
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국문 초록
영문 초록
This paper attempts to present a theoretical framework by which a tax system could be rationally formulated in consistent with the poicy goals pursued by the government. The focus of the paper is given to the harmonization of conflicts of each tax functions in regard to the pociy goals within the tax system. This question has been intensively dealt by some German scholars, like A. Lampe, G. Schmölders, F. Neumark and H. Haller. Their approaches are, however, more or less descriptive as well as implicit. This paper is intended to overcome some difficulties involved in the conventional approaches to the harmonization of the goal conflicts among the different taxes. The paper is normative and as well as theoretical in methodology. Some concret procedures in formulating a rational tax system in which the conflicts of tax function could be effectively eliminated, are given as foollows;
First, the pursuing policy gaals including those principles of taxation should be ranked along with the priorities.
Second, the functions of the various taxes against the goals should be given as positive, negative or neutral.
Third, if the number of negative taxes in its goal function exceeds that of positive taxes, then the tax reform is called upon. The adjustment measures should be taken so as to eradicate the conflicting functions of taxes.
Fourth, the measures of adjustment for tax harmonization may be taken either raising the tax rate or broadening the tax base. The choice between the two will depend on the characteristics of tax functions with regard to the various goals. However, the latter measure might be more favored in general from the equity point of view.
Fifth, the conflicts among the various goals must be taken into consideration also in the harmonization of tax functions.
Sixth, after the completing the adjustment in the harmonization of tax conflicts, three or four taxes may be chosen according to the ranking value of taxes which is reckoned from the value of functions of respective taxes, as the main taxes. The revenue amount from the main taxes has to cover 60%~70% of the required government revenue.
Finally, it should be mentioned that the effects and the functions of the respective taxes must be correctly examined before the application of the model of tax harmonization.
목차
Ⅰ. 問題의 提起
Ⅱ. 最適課稅理論과 租稅體系論의 有用性
Ⅲ. 租稅體系의 合理性基準에 관한 論議
Ⅳ. 稅目間 內部整合性
Ⅴ. 租稅配合의 最適化
Ⅵ. 結言
SUMMARY
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