콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Economy Financial Policy

Print

경제위기 이후의 세수입 기반 확충을 위한 조세정책방향(The way to increase tax revenue after financial crisis)

Related Document
Frame of Image
  • 경제위기 이후의 세수입 기반 확충을 위한 조세정책방향(The way to increase tax revenue after financial crisis)
  • 안종석; 전병목; 성명재; 송헌재; 전병힐; 손원익; 김형준; 박기백; 김승래; 박명호; 홍범교; 박상원; 조명환; 정재호
  • 한국조세연구원


link
Title 경제위기 이후의 세수입 기반 확충을 위한 조세정책방향(The way to increase tax revenue after financial crisis)
Similar Titles
Material Type Reports
Author(Korean)

안종석; 전병목; 성명재; 송헌재; 전병힐; 손원익; 김형준; 박기백; 김승래; 박명호; 홍범교; 박상원; 조명환; 정재호

Publisher

서울:한국조세연구원

Date 2010-12
Series Title; No 연구보고서 / 10-01
ISBN 978-89-8191-487-5
Pages 421
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

After financial crisis, budget deficit sustainability became important issues in public policy. Government budget in Korea was surplus by 0.4% of GDP in 2007. However, it became to deficit by 4.1% of GDP. The national debt increased from 30.1% of GDP to 34% during the crisis. In addition, there are many other factors that are supposed to increase budget deficit: population aging; the strained relation between North and South Korea; and slow down of economic growth, etc. Considering these changes and factors, one can think that there may be a situation in the near future in which the government should increase tax revenue through changes in tax rules.
In this report, we investigate trends of tax revenue of national tax items: individual income tax, corporate tax, VAT, liquor tax, cigarette tax, energy and environmental tax, and the customs tariff. We also analyze factors that affect revenue of these taxes and discuss future direction to increase tax revenue. (The rest omitted)