현행 준조세 통제규범의 문제점과 개선방안 －부담금, 수수료, 기부금을 중심으로-

Abstract

The notion of quasi-tax can be variously defined according to lawyers and scholars. However, it is common in that each definition emphasis the compulsive power on the payers as an essential elements. In this aspect, the scope of quasi-tax can cover surcharge, public service fees and even nov-voluntary donations. In modern countries, governments come to pursue diverse resources to meet their demands for the public finance. In the same context, the korean government has also established and operated lots of quasi-tax during last a few decades. Currently, whole amount of the quasi-taxes which has been imposed on payers is equivalent to that of tax. Actually, the system of quasi-tax itself has many merits and benefits. Nevertheless public opinions on the quasi-taxes are not that favorable. It is mainly because operating activities on the quasi-taxes in Korea have not so transparently controlled by law, compared with the controls on taxes. From the process of preparing to administering quasi-tax, normal control on it is not sufficiently applied. For that reason, justification of quasi-tax is getting weak and there are some requests to amende or abolish it. In this situation, endeavors and trials to improve current quasi-tax system are urgently requested. This paper tries to suggest some legislative ideas for the more transparent quasi-tax system. For this purpose it makes an analysis of current quasi-tax system with an angle of the transparency of public finance, and points out some legislative problems regarding imposition, collection and usage of quasi-tax. In conclusion, the paper insists a comprehensive legislation to control whole quasi-tax from imposition through ex-post audit is needed, and proposes several concrete schemes to improve current laws.