인식 공동체로서 OECD의 역할과 그 발전 과제
The Role and Agenda of OECD as the Epistemic Community
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초록
상호의존성이 크고, 복잡한 현대 사회에서 국제 문제를 해결하기 위해서는 전문가의 도움이 필요하다. 특히 정책 결정에 필요한 지식과 정보를 제공하고, 유용한 정책을 개발하고 전파하는 전문가 집단을 인식 공동체(epistemic community)라 한다. 국제조세 문제 역시 인식 공동체의 도움이 필요하다. 역사적으로 국제조세 문제는 국가를 회원으로 하는 국제기구, 예컨대 국제연맹(League of Nations), 국제연합(United Nations), 경제협력개발기구(Organization for Economic Cooperation and Development, 이하 ‘OECD’)를 중심으로 논의되었다. 정부, 학계, 국제기구, 시민단체 등에 소속된 다양한 전문가들은 위와 같은 국제기구를 중심으로 네트워크를 형성해 국제조세 영역에서 인식 공동체로서 역할을 해 왔다. 그중에서도 특히 눈에 띄는 존재는 OECD다. 이중과세, 유해 조세 경쟁, 조세정보 교환 그리고 최근의 벱스 또는 필라 1, 2에 이르기까지 대부분의 논의를 주도하고 있다. 물론 그 지위에 부침이 없었던 것은 아니지만, 국제조세 문제를 사실상 독점적으로 다루어 왔고, 특별히 이를 대체할 존재가 등장하지 않는 이상, 앞으로도 계속 그럴 것이다. 일반적인 인식 공동체의 역할은 국제 문제를 해결할 정책을 제시하고 전파하는 것이고, 최종적인 정책의 선택은 국가가 한다. 그런데 OECD가 실질적으로 국제조세 문제를 논의하는 거의 유일한 곳이고, 그 논의에 참여하기 위해서는 논의 결과를 수용해야만 하는 최근의 상황을 보면, OECD는 정책을 선택 또는 그 선택을 강제하는 역할까지 한다고 평가할 수 있다. 국가를 회원으로 하기 때문이기도 하겠지만, 문제는 그 회원 자격을 엄격히 제한하는 집단이 비회원국과의 관계에서도 그러한 역할을 하려고 한다는 것이다. 계속해서 OECD가 이런 역할을 맡으려면, 그에 합당한 민주적 정당성을 갖추어야 한다. 특히 모두가 실질적으로 논의에 참여할 수 있도록 보장하고, 공정한 절차에 따라 의사결정이 이루어지도록 해야 할 것이다. 이러한 민주적 정당성을 갖추지 못하면, OECD는 인식 공동체로서 영향력을 행사하기 어려울 수 있다.
Abstract
When learning through new knowledge and information, policymakers recognize the need to make new policy decisions. At this time, the epistemic community, a group of experts in the issue area, plays a key role in developing and disseminating policies. If the problem is to be solved through multilateral approaches in the area of issue, the existence of international organizations serving as an epistemic community is more important. This is because it can help countries recognize the problem, provide a place to discuss it, and present effective solutions to solve the problem. The OECD has not played a role in the issue of tax competition. However, it played a role in the issue of tax information exchange, albeit in a limited way. The OECD will also play a role as an epistemic community in the BEPS issue. This is not because the OECD is sufficiently qualified, but because there are no realistic alternatives. In order to continuously exert an influence on the world, it must be an organization that does not only represent the interests of the Member States, but also contributes to promoting the benefits of the world. It is not enough to simply guarantee the participation of non-members. It is necessary to ensure a democratic process so that all participants can accept the results as fair.
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