국가재정법상 조세지출예산제도의 현황과 개선방안 분석
Review on Tax Expenditure Budget System of National Finance Act
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초록
By managing tax expenditures in line with budget expenditures, the tax expenditure budget system, as well as the tax credits ratio limit system in National Finance Act, raises the efficiency of resources allocation, improves the transparency of fiscal management, and controls excessive tax benefits requested by the Parliament. Based on analysis of this study, fiscal responsibility of the government should be strengthened, estimation methods should be developed for the accuracy of tax expenditures, and data collection and reporting system should be refined to improve the tax expenditures budget system. Consequently, this study is expected to contribute to providing academic and practical implications to relevant future cases.
Abstract
By managing tax expenditures in line with budget expenditures, the tax expenditure budget system, as well as the tax credits ratio limit system in National Finance Act, raises the efficiency of resources allocation, improves the transparency of fiscal management, and controls excessive tax benefits requested by the Parliament. Based on analysis of this study, fiscal responsibility of the government should be strengthened, estimation methods should be developed for the accuracy of tax expenditures, and data collection and reporting system should be refined to improve the tax expenditures budget system. Consequently, this study is expected to contribute to providing academic and practical implications to relevant future cases.
참고문헌 (14)
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- 2012년도 조세지출예산서 분석, "국회예산정책처", ~ (2011)
- 2013년도 조세지출예산서 분석, "국회예산정책처", ~ (2012)
- 조세지출보고서, "기획재정부", ~
- 대한민국 정부, "조세지출예산서", ~
- OECD 주요 회원국의 조세지출 현황, "박명호", 한국조세연구원, ~ (2006)
- 세수전망과 세수추계의 개선방향, "성명재", 한국조세연구원, ~ (1994)
- 원윤희, "조세지출예산제도의 운영현황과 성과", 지방세, (3) (2007)
- 이영조, "조세지출예산도입을 위한 분류체계의 개발", 한국행정논집, 11(2) (1999)
- 조세지출의 범위와 추계방법에 관한 연구, "임주영", 국회예산정책처, ~ (2010)
- 조세지출보고서 참고자료, "재정경제부", ~ (1999)
- Boadway, R., "Tax expenditures and alternatives for evaluating government activities conducted through the tax system. Tax Expenditures and Government Policy" (1988), Queen's University
- OECD, "Tax Expenditures: Recent Experience" (1996)
- Surrey, S., "Tax incentives as a device for implementing government expenditure", Harvard Law Review, 83 (1970)