세율 변화가 국가 세수에 미치는 영향에 관한 역사적 고찰

초록

For the “Custom-built Welfare by Life-cycle”, an election pledge of Park Geunhye Administration, it is said that the financial resources of 135 trillion won which is the total of 0.27 trillion won every year for five years of her term will be necessary. The government announced that they will secure this amount of money through budget reduction and annual expenditures adjustment. However, some think it will be difficult to expand the enormous financial resources without raising tax rate. Accordingly, this study has examined the historical changes to Korean corporate tax, income tax and VAT rate to find out what kind of effect they have on the national tax revenue. To be more concrete, there has been a continuos decrease of the rates of corporate tax and income tax and an adjustment of assessment standard section to reduce the tax burden of corporations and citizens. Single tax rate of 10% has been applied without any change to tax rate for VAT since 1988. The review of historical changes to the national tax revenue shows that the total national tax of Korea has been gradually increasing in spite of the policies mitigating tax burden. In addition, despite of these changes, the parts of corporate tax, income tax and VAT are seen to have no difference. In particular, VAT which has not had any tax rate change was found to take up almost the same part out of the national tax revenue from 1990 to 2011, which means that the policy of government for tax rate reduction does not lead to the decrease of tax revenue. From the viewpoint of the above statement, it is thought that the government does not need to consider raising tax rate to secure the financial resources for welfare even though some are saying so. Furthermore, since the previous regime tried to reduce tax rate continuously, the Koreans will not welcome it if the current administration tries it again. What is more is that there is a risk for tax rate raising to increase the resistance of taxpayers. Therefore, the government needs to develop an alternative tax revenue for securing the financial resources for welfare and at the same time to implement a long-term policy of tax rate reduction in order to reduce the resistance of taxpayers.

키워드