스웨덴의 복지체제와 재정: 복지재정과 국민부담의 조화
Swedish Welfare System and Public Finances: Balance of Fiscal Policy and Tax Burden
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이 논문의 목적은 스웨덴의 복지체제와 재정 관계를 검토하는데 있다. 복지정책을 유지하고 발전시키기 위해 어떻게 재정을 운용하는지를 살펴보기 위해 재정수입 및 재정지출의 구조와 특징, 복지재정의 소득재분배 효과, 재정건전성 문제 등을 주요 통계 자료를 중심으로 논의하였다. 핵심적 내용은 첫째, 늘어나는 복지지출을 충당하고 재정건전성을 유지하기 위해서는 지속적인 경제성장이 유지되어야 한다는 점이다. 1980년대 초와 1990년대 초중반의 경제침체와 재정적자는 높은 조세부담도 재정지출을 감당하기 어렵다는 점을보여주었다. 경제성장은 무엇보다 고용을 늘려 노동시장에 의한 1차 분배를 보장할 수 있고 소득세와 법인세, 고용주세 등의 세입이 안정적으로 확보될 수 있기 때문이다. 둘째,복지지출의 급속한 증가는 조세부담의 증가를 동반한다는 점이다. 급격한 증세는 스웨덴국가가 충분한 세금을 걷을 수 있을 만큼 신뢰를 얻고 있기 때문이다. 개인소득세, 고용주 사회보장세, 소비세가 크게 높아졌다. 따라서 보편적 고복지를 위해 누진세와 역진세, 직접세와 간접세가 모두 높은, ‘균형조세’와 ‘높은 조세수준’을 유지해오고 있다. 이는 고복지재정과 고세금부담이 조화를 이루고 있음을 의미한다. 또한 재정의 투명성과 효율성을 보장하는 국가의 역량이 중요하다는 점이다. 스웨덴은 재정지출의 효율성과 효과성을 높이고 재정수지와 정부채무를 일정 수준에서 유지하기 위해 엄격한 재정준칙을 정하고 있다. 재정확보와 재정지출에서의 명확한 재정정책 목표는 복지체제와 재정의 균형적 관계를 지속할 수 있게 한다. 마지막으로 재정과 복지는 정치적 성격을 강하게 갖지만 복지국가의성공은 복지재정과 국민부담의 합리적인 조화와 효율적인 운용에 의해 좌우된다는 점이다.
Abstract
This paper examines the relationship between welfare state and public finances in Sweden. Specifically, this paper focuses on the key policy developments in expanding and maintaining the welfare state by setting out the main features of public expenditures and finances, such as fiscal revenues and expenditures, tax system, redistributive effect of social expenditure. Swedish welfare state has emphasized efficient and growth-oriented distribution and focused on public social services of child care, education and training, health to increase employment as well as society-wide safety. In the 1970s, generosity of welfare benefits and several economic circumstances led to the soaring social expenditure and severe fiscal problems in the early 1980s. It was related to important changes in the economic and social system in Sweden in the late 1960s and early 1970, when government spending, taxes, and regulations started to expand dramatically. Problematic political, economic, and social mechanisms had become embedded in the long-term dynamics of the system itself. These various experiences have been the background for reforms since the 1990s including tax reform, budget and social insurance reforms, among others. The deep budgetary crisis of the early 1990s forced Sweden to make a number of important changes to the institutional framework concerning public finances, as well as to scale back several welfare programs significantly. Sweden's experience of social expenditure and public finances tells several implications. First of all, sustainable economic growth is required to finance government spending. Also, during the period of 1960s and 1970s, tax burden was dramatically increased with the expansion of welfare state. The deterioration of the public finances in Sweden from about 1970 was to some extent the result of a number of exogenous shocks and domestic policies. Sweden has gone a considerable way towards improving both the quality and efficiency of public expenditure and social consensus has been important in reaching compromise on major fiscal and tax reforms.
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