한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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체제전환국의 재정정책 경험과 북한에 대한 시사점 cover image

체제전환국의 재정정책 경험과 북한에 대한 시사점

Keyword
재정적자, 재정지출, 예산제도
Title
체제전환국의 재정정책 경험과 북한에 대한 시사점
Authors
최준욱; 이명헌; 전택승
Issue Date
2002-12-01
Publisher
KIPF
Citation
pp. 246
Abstract
This study analyzes the experiences of fiscal policies in transition countries and draws policy implications for North Korea’s transition. Among many issues, we focuses on three aspects: fiscal deficit and stabilization policies, changes in the composition of fiscal expenditure, and changes in the budget system during the transition.

During the transition process, tax revenues can fall due to an erosion in the tax base caused by changes in the tax collection environment. In the absence or immaturity of government bond market, the negative spillover effects of fiscal deficit can be very large, because fiscal deficit is likely to be financed by borrowing from the central bank. In spite such negative effects, a modest level of fiscal deficit is inevitable or even desirable in the transition process. Thus, keeping a balanced position between the macroeconomic stabilization through curbing budget deficit and letting fiscal expenditure to play a proper role is important.

Even though introducing a new tax system and tax admin- istration procedures are necessary, they alone are not enough to control budget deficit. Curbing fiscal expenditure, especially those on social welfare, military expenditure, and subsidies to state-owned enterprises, are also very important. Curbing such expenditures is necessary not only to avoid huge fiscal deficit, but also to guarantee proper fiscal expenditure on areas such as education, social overhead capital, and public services, necessary to ensure long term growth potential.

Changes in the budget system are also necessary, since the old system before the transition can no longer work in the new environment. Reform is necessary not only in the budget system, but also in many other areas which have indirect budgetary impact.
Keywords
재정적자, 재정지출, 예산제도
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