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韓國의 赤字財政構造의 變動과 財政責任 (1897年~1982年)
李弼佑 건국대학교 1984 學術誌 Vol.28 No.1
This paper is attempted to analyse the changing structure of the deficit budget in Korea from 1897 to 1982 with special emphasis on the fiscal responsibility of the Korean fiscal authorities concerned. Since the tremendous political and institutional changes took place during this long period, the whole period has to be classified into subperiods as follows : The first period covers the latter part of Yi Dynasty from 1897 to 1904, in which the country was yet politically independent from the outside powers. The second period is the period from 1905 to 1909, in which Korea was under the Japanese mandatory power. The third period covers the Japanese colonization from 1910 to 1945. The fourth period covers the transitional period after the liberation from 1945 to 1947, in which the country was governed by U.S. military administration. The fifth period is the reconstruction period from 1948 to 1960, in which the country was severely suffered from the political turmoils as well as the Korean War. The sixth period concerns the first decade of Korean development, which took place under the Park's regime during the period from 1961 to 1970. The seventh period covers the second decade of development from 1971 to 1982 which is called the period of maturity and stability. Some important findings from the study are summarized in the following : First, the Japanese mandatory power was the worst in its practice of the budget operation and in fiscal responsibility. The annual average debt finance ratio was the highest one(40.4%) during the whole period. This was due to the arbitrary and lax attitude of the Japanese toward the fiscal norm. Second, fhe practice of the most sound fiscal norm was found in the latter part of Yi Dynasty. During this period one finds the balanced budget norm every year. Third, one of the striking features in the budget practice of the fiscal authorities in Korea over the whole period(86 years) is that only 8 years among them showed the surplus budgets and the rest of the years (76 years) were in deficit budgets. The main reasons for the sustained tendency of deficit budget after the liberation as such are the pressure for the financing the Korean War, the strong committment of the government to development planning, especially in financing the construction of the economic and social infrastructure, as well as the increasing need for financing the defense expenditures, last but not the least the special fund for corn operation aiming at the stabilization of corn price, whose financing has heavily depended on the money creation by the central bank of Korea. This method of financing has, no doubt, contributed to inflation. Fourth, as for the sources of the deficit finance prior to the liberation, the government borrowing from the public was dominant, whereas after the liberation the government borrowing from the central bank was predominant. It must be noted also, that the government borrowing from abroad has gradually increased in this period and replaced the position of internal borrowing in its deficit financing structure in 1960s and 1970s. However, since 1979, the launching year for stabilization policy, there has been a tendency to reduce the degree of financial dependence on foreign debt. As a result borrowing from outside as the source of deficit financing stands second in its rank after internal borrowing from the public. Fifth, the index of the fiscal responsibility measured by the ratio of repayment of debt from the central bank out of the newly borrowed debt from the central bank, was relatively higher in the 1960s than the second development decade 1970s. As a conclusion, the author argues for the urgent need to rehabilitate the balanced budget rule by introducing the debt sinking fund system, which will ensure the fiscal responsibility of the budget authority.
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租稅廻避에 관한 行態的 接近 : 서울市 東部地域 中小企業事業者 脫稅意識調査分析
李弼佑 韓獨經商學會 1986 經商論叢 Vol.4 No.-
Dieser Artikel beweckt, die sozialpsychologischen Ursachen fur die Steuerhinterziehungder mittleren-kleineren unternehmer in Dongbu-Gebiet in Seoul zu ermitteln. Der Ansatz bei dieser Untersuchung basiert auf die sozialforschungorientierte Finanzpsychologie von Schmolders-Hansmeyer-Strumpel. Eine Korrelation zwischen der Steuerhinterziehung und sieben unabhangiger sozilpsychologischen variable (Einstellung zu Regierung, Steuermentalitat, Gerechtigkeitsgefuhl, Steurbelastungsgefuhl, Steuermoral, MiBtrauen und Einstellung zu Nutzen der offetlichen Ausgaben) wird durch die Anwendung multipler Regressionsgleichung untersucht. Aus der Analyse ergeben sich die folgeden Erkenntnisse: 1. Die Unternehmer im tertiaren Sektor sind starker bei Neigung zu Steuerhinterziehungals diejenige im Manugaktursektor. 2. Je Kleiner die BeriesgroBe ist, desto starker ist die Neigung zur Steuerhinterziehung.Je hoher das Ausildungsniveau ist, desto starker ist die Steuerhinterziehungsneigung. 3. Der starkeste EinfluBfaktor auf die Steuerhinterziehung ist die Einstellung zu Nutzendr offentlichen Ausgaben herausgestellt, Die danach folgenden Variable sind Steuerbelastungsgefuhl, Ungerechtigkeisgefuhl, Steuermoral, un Steuermentalitat gewesen. Das MiBtrauen stellt sick als der schwachste EinfluBfaktor auf die Steuerhinterziehung heraus.
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