지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The contents and equity of modern taxation vary with the characteristic of state power and the level of democratization. During the Japanese colonial period, tax whose main items were land tax, consumption tax and income tax was used for the maintenance of colonial rule and costs of war the Japanese empire provoked.
After the liberation from Japanese colonial rule, Korea was one of the poorest countries in the world and had to increase money supply or receive financial assistance because of the lack of source of taxation.
In contemporary Korean history, major companies and rich people have had the benefit of low taxation. The Korean government have recovered from the Korean War by imposing heavy taxes on peasants and secured finances from mass taxation-consumption tax until 1987.
However, the government had to face stiff resistance when it started to impose taxes on assets and capital income. Income tax contributed less to recovering from the financial crisis in 1997 than any other economic resource.
It was not until the 2000s that the proportion of corporation tax increased. But the proportion of consumption tax is still high and the rate of assets and capital income tax is remarkably low, compared to that of wage income tax. To establish the democratic tax equity is the foundation for economic development.
After the liberation from Japanese colonial rule, Korea was one of the poorest countries in the world and had to increase money supply or receive financial assistance because of the lack of source of taxation.
In contemporary Korean history, major companies and rich people have had the benefit of low taxation. The Korean government have recovered from the Korean War by imposing heavy taxes on peasants and secured finances from mass taxation-consumption tax until 1987.
However, the government had to face stiff resistance when it started to impose taxes on assets and capital income. Income tax contributed less to recovering from the financial crisis in 1997 than any other economic resource.
It was not until the 2000s that the proportion of corporation tax increased. But the proportion of consumption tax is still high and the rate of assets and capital income tax is remarkably low, compared to that of wage income tax. To establish the democratic tax equity is the foundation for economic development.
목차
들어가며
1. 식민지자본주의 조세정책의 전개 과정과 파탄
2. 새 판 짜기, 그러나 지세와 대중과세 중심의 퇴행적 세제 (해방 후~1958년)
3. 조세 공평의 미봉적 고려, 소비세 중심 세제의 내재적 지향(1959~71년)
4. 배제된 조세 공평 자본축적을 최우선시한 소비세 우위 세제의 고착(1972~84년)
5. 민주적 세제의 맹아와 역풍(1985년 이후)
나오면서
참고문헌
Abstract
참고문헌 (21)
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UCI(KEPA) : I410-ECN-0101-2012-905-004312362