우리나라 주세 정책의 문제점과 개편방향 : Liquor Tax Policy in Korea
Its Problems and Suggestions for Reform
- 주제(KDC) 320.000
- 설명문(일반) 이 논문은 2002년도 서강대학교 교내 연구비 지원에 의해서 작성되었음
- 발행기관 서강대학교 경제연구소
- 발행년도 2003
- 총서유형 Journal
- 본문언어 한국어
초록/요약
We evaluated the role of Korea's liquor taxes in dealing with externality problems of alcoholic beverage consumption, and then discussed their reform issues. A few suggestions for Korea's liquor tax policy reform were derived as follows (1) The liquor tax rates should be considerably raised. Korean liquor taxes collect revenue from liquor consumers far less than the external social costs caused by the consumption but not directly borne by the liquor consumers In addition to this, the number of traffic accidents caused by drunken driving has been increasing steadily whereas the total number of traffic accidents has been decreasing remarkably (2) The value tax system should be maintained Alternatively, unit tax system can be considered, but it may cause critical structural distortions in domestic liquor industry In addition, the general public will not approve some "abnormal results" inevitable under unit tax system in Korea For example, soju and whiskey are classified as the same type of liquor and are supposed to be taxed at the same rate But price gap between the two is more than 10 times and thus a moderate unit tax rate for the whiskey can be unacceptably heavy to the soju consumers (3) All surcharges should be abolished and classification of the types of liquors should be simplified.
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