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목적세의 정치경제학적 모형과 실증분석 cover image

목적세의 정치경제학적 모형과 실증분석

Keyword
목적세, 부담금, 세제단순화
Title
목적세의 정치경제학적 모형과 실증분석
Authors
박기백; 박상원; 손원익
Issue Date
2007-12-01
Publisher
KIPF
Citation
pp. 152
Abstract
In this study we derive a new theoretical interpretation on earmarked revenues and conduct an empirical analysis on the important issues related to earmarked revenues. A policy proposal is recommended based on the outcomes from the theoretical and empirical analyses.

In the theoretical analysis two outcomes are derived; (1) if goods or services provided by the government are private goods which have the characteristics of both exclusion and rival, then an efficiency can be achieved by levying charges or user fees on the private goods, (2) earmarked revenues exist due to the discrepancy between the political support of the public and the priority in the process of budget allocation. Therefore, it could be understood that earmarked revenues are used in the fields where the political support is very strong such as education, environment, and road construction.

In the empirical analysis the following several outcomes are derived; (1) the results of unit root test including trends show that the introduction of earmarked tax may cause the structural changes in the proportion of tax revenues in all cases of education tax, transportation tax, and special tax for rural development, (2) the results of Chow test show that the introduction of earmarked tax may increase the total tax revenues in all cases of education tax, transportation tax, and special tax for rural development, (3) the effect of earmarked tax on the size of related expenses is not significant in all cases of education tax, transportation tax, and special tax for rural development, (4) the stability of the related expenses is more enhanced in the cases of transportation tax and special tax for rural development compared to the case of education tax. From these outcomes, we may conclude that the role of earmarked taxes discussed in this study is to increase the total tax revenues or to enhance the stability of the related expenses rather than to increase expenses of the related fields.

For non-tax earmarked burden (the earmarked charges), empirical analysis is also conducted and the following outcomes are derived; (1) the effect of earmarked charges on the size of expenses in the related field is positive in both environment field and construction/transportation field, but is not clear in industry/energy field, (2) the earmarked charges do not affect the stability of the related expenses in all fields, (3) the earmarked charges are not used as an easy alternative of raising a fund instead of going through the budget allocation process. However, each field has many earmarked charges so that the results derived in this empirical analysis cannot be generalized for each earmarked charges. Therefore, we also conduct the additional analysis on the characteristics of each earmarked charges.
Keywords
목적세, 부담금, 세제단순화
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