우리나라 세제개편의 중장기 과제 : Korea's Tax Policy Issues for the 2000s
- 주제(KDC) 320.000
- 발행기관 서강대학교 경제학연구원
- 발행년도 2001
- 총서유형 Journal
- 본문언어 한국어
초록/요약
In this paper, we reviewed Korea´s tax policy environments for the 2000s and developed a comprehensive set of tax policy recommendations. It suggested a drastic simplification and rationalization of national and local tax systems, including a radical reduction of the number of taxes, introduction of ACE system, reduction of marginal income tax rates, merging of the earmarked sur-taxes to their base taxes and replacing the major part of the corporation income tax and various local taxes with an income-type value added tax. The recommendations aim mainly at improving efficiency of Korea´s revenue policy both in terms of economic resource allocation and tax administration, through broadening of the tax base and simplification of individual taxes and the overall structure of the tax system.
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