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Korea Institute of Public Finance
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소비세제의 개혁사례와 바람직한 개혁방향 cover image

소비세제의 개혁사례와 바람직한 개혁방향

Keyword
부가가치세, 환경세, 세수증대
Title
소비세제의 개혁사례와 바람직한 개혁방향
Authors
나성린
Issue Date
2005-12-01
Publisher
KIPF
Citation
pp. 67
Abstract
The aim of this research is to suggest the direction for the future reform of consumption tax in Korea. For this, we survey and analyze the past consumption tax reforms both in Korea and in other advanced countries. We also look at the theoretical arguments for the desirable consumption tax system.

The conclusion is as follows. It would be desirable that Korea for the time being should maintain the current consumption tax system centering around the Value Added Tax and better focus on simplification of consumption tax system. And we also advise to unify various environment-related taxes such as transportation tax and other levies into one environmental tax. Finally, Korean government may consider to increase the tax rate of VAT considering the need to raise tax revenue in order to fund for social welfare expenditure and national debt repayment. This is because it is very difficult to find other revenue sources due to expected tax revolts.
Keywords
부가가치세, 환경세, 세수증대
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