현행 골프장업 관련 조세제도의 헌법적 평가와 개선방안

Abstract

This study verified the necessity of the revision of the related laws through literatures regarding the policy taxation of being imposition of heavy acquisition tax and property tax and capital expenditure of land on VAT tax, and a conclusion could be derived that imposition of heavy acquisition tax and property tax against membership golf country club and exclusion of input tax deduction of VAT against lawn and planting expenses of golf courses of the capital expenditure of land on VAT law which inflict basic right of taxpayers, guaranteed property right, tax fairness principle, therefore, it should be revised in view of perception of people, time, and environmental necessity. Up to now, the evaluation of the policy effect of the heavy taxation regulation which puts on regulative characteristic and the endeavors for its reasonable re-adjustment have been staying relatively in the low level. Especially in case of golf course which has been an object of heavy taxation, balanced approaches has been difficult because its social recognition is somewhat critical. But, the social economic environments between 1970's in which the heavy taxation regulation on golf course was introduced and recent days has been greatly changed and the luxurious characteristic has faded. So, in order to solve the problems resulted from punitive taxation and to accept the change of the social economic characteristic and status. Present punitive high taxation policy on golf industry, carried out as regulatory policy is expected to be unable to contribute to economic growth, which can be supported by golf industry in employment and industry linkage effect. A new tax system with lower tax on golf course and golfer is needed to develop golf industry, considering tax fairness compared with other industries.