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복지국가와 역진적 조세의 정치: 스웨덴, 프랑스, 일본의 부가세와 보편적 사회기여세(CSG)의 개혁과정

Welfare State and the Politics of Regressive Taxation: The Process of Regressive Tax Reform in Sweden, France, Japan

은민수
한국사회정책학회 (Korean Association of Social Policy)|2012.12|한국사회정책 (Korea Social Policy Review)|제19권 제4호|pp. 207-250|DOI 10.17000/kspr.19.4.201212.207

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참고문헌

키워드

복지국가welfare expenditurepartisanshipwelfare state정파성사회복지지출역진적 조세조세정치보편적 사회기여세regressive taxtax politicsCSG

초록

본 연구의 목적은 복지국가의 역진적 조세의 개혁과정을 집권정당(연립)의 정파성(partisanship)과 정책선호의 관점에서 설명하는 것이다. 역진적 조세의 개혁과정은 이를 도입하거나 확대하려는 집권정당의 정치적 목적이 얼마나 중요한지를 보여준다. 좌파 지배적인 스웨덴에서 역진적 조세는 사회보장에 필요한 공공지출을 보장하는 ‘보편적 조세’로서 사민당의 정치이념과 정책을 연계시켜주는 유용한 수단으로 자리 잡은 반면, 우파 지배적인 일본에서는 재정적자 해결의 수단으로 역진적 조세의 도입이 시도되어 각계의 반대와 선거패배를 반복하면서 결국 38년간 정권을 독점하던 자민당 체제의 붕괴에 영향을 미쳤다. 프랑스는 좌파와 우파 간 동거정부하에서 긴축정책을 추구하면서도 기존 복지수준을 낮출 수 없어 모든 소득에 정율의 세금을 부과하는 독특한 역진적 조세(보편적 사회기여세, CSG)를 도입하였다. 그러나 이를 실행하는데 방식에 있어서 보수당 정부와 사회당 정부는 차이를 보였다. 또한 본 연구는 집권정당(연립)의 정파성이 역진적 조세를 도입하고 확대하는 과정에서 기존의 조세수준과 복지수준이 일정한 영향을 미치고 있음을 확인하였다. 스웨덴은 이미 높은 누진적인 직접세 비중과 복지수준을 유지하고 있었기에 부가세와 같은 역진적 조세의 개혁이 불가피하였고 도입도 용이했던 반면, 조세수준과 복지수준이 모두 낮은 일본에서 간접세 도입은 국민적 저항을 불러왔다. 프랑스는 북유럽에 버금가는 높은 복지수준과 부가세 인상을 억제하는 EU규정 사이에서 역진적인 소득세 방식을 선택하였다. 위의 3개국의 사례는 역진적 조세를 통한 세입확대 자체가 소득평등이나 재분배의 추구와 반드시 상충되는 것이 아니며 집권세력의 전략에 따라 달라질 수 있음을 보여준다. 동시에 일본의 경우처럼 국민과 정부 간 신뢰가 형성되지 않은 상태에서 복지와 연계되지 않은 역진적 조세의 도입은 얼마나 큰 정치적 리스크를 감당해야 하는지도 보여준다.

Abstract

This article is expected to explain the process of regressive tax reform in terms of partisanship and policy preference of ruling party(coalition). The process of regressive tax reform show the importance of purpose of ruling party to introduce it. While regressive tax of Sweden has been a useful instrument as 'universal tax' to secure the public expenditure and linkage ideology of social democratic party with progressive policy, regressive tax of Japan has provoked opposition against it from all level of society and finally caused a collapse of ruling liberal democratic party. The reason that France introduced characteristic regressive tax called CSG(contribution sociale general) was because France wanted maintaining a high welfare level while implementing austerity policy. Left and right parties of France together collaborate proposal and increased tax rate of CSG at least, but exposed a difference between left and right party in a ways of implementing it. The cases of three countries show that the expanded tax revenue itself through regressive tax always don’t contradicts income equality or redistribution, and regressive tax makes various results from different strategy of ruling party. Therefore inherent ‘regressity’ in regressive tax policy could be solved through outside of tax structure, that is, expanding of social welfare system.

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