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재정

Policy Study

Recent Changes in the Tax Structure of Korea

페이스북
커버이미지
  • 저자 홍인기(洪寅基)
  • 발행일 1974/09/07
  • 시리즈 번호 74-05
원문보기
요약 1. The major task for the LDCs in the decade of the 70`s
must be the consideration of means which will improve the
equity of income distribution and are consistent with rapid
growth. There are still many debates, arguments and studies
among development economists about correlationship between
growth and equity. Also there have been many examples of the
economic policyline transforming from one to another among
LDCs. Some countries go from one to the other sacrificing the
other option.

2. In any case, as G. Papanek suggests, it must be certain
that : " The widespread emphasis on equity, even at the cost of
growth, of 1970`s can be wrong for a particular country, as was
the widespread emphasis on growth, even at the cost of equity
of 1960`s."

3. Fiscal policy has long been one of the major measures for
achieving these goals, so that the fiscal policy packages deserve
to generalize briefly. Also tax and public expenditure policy is
effectively strong enough to create the result along the line of
government desire.

4. Korea, facing worldwide unfavorable inflation, with
simultaneous severe trends of recession, was under the pressures
to solve these two complicated objectives simultaneously. To
sustain rapid economic growth is important, as well as to
improve the lower classes living conditions without hampering
the private market incentive system. No one could deny, the
lower majority has been badly hurt by the external and internal
inflation and has partially suffered income disparities as a
consequence of rapid growth.

5. However, rapid economic growth is better for the people being
better-off under certain conditions. Therefore, Korea has had the
only one remained fiscal measure to modify her model mildly for
simultaneous achievement, two objectives. Notwithstanding
various doubts about the effectiveness of fiscal policy on the
income distributive improvement, the fiscal measures, which
Korea took recently, are valid enough to study further as a
model within the private enterprise system.

The examples of August 3 Decree as typical tax incentives
for private investment and of January 14 Decree as typical fiscal
consideration for equity in income, are both sufficiently
recommendable to evaluate. Technically speaking, Korea has
used up her last hidden card in the play of fiscal policy
measures. There remains only further destination for
generalization of global tax and of value added tax.
저자

홍인기

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