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이흥종 평택대학교 1996 論文集 Vol.- No.-
Taxation and financial policies imply the intervention of the state as a ruling organization in its economy. The principal objectives of economic activities of the state are determined in concrete concept by political process. Such objectives vary according to the times, political organization and economic situations. However, the major goals of taxation and financial policies to which importance is attached generally in a democratic country of today are to meet the public desire and maintain the equal distribution of income and wealth, stabilization of the price level of commodities and full employment. To boost economic development is also one of the important objectives f financial policy today. The striking trend that may be found in the latest theory of financial policy is special emphasis on the role of the finances in economic growth and stabilization which has been developed by the compensatory theory of financial policy since J. M. Keynes, the present study is intended to review theoretically the effects of the change of taxation and policy variables in the financial aspects on national income, price level of commodities and economic growth rate. The present study consists of the following; Chapter 1. Problems Chapter 2. Decision pattern of national income level Chapter 3. Multiplier effects of government expenditures Chapter 4. Multiplier effects taxation policy Chapter 5. Multiplier effects of balanced budget Chapter 6. Possibility of alternative financial policy Chapter 7. Conclusion The present study is not believed to have attained successfully its objectives initially intended due to limited literatures and insufficient discussion. However, it is hoped that the present study will be of help to the colleagues in their further studies of this kind in the future.
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이흥종 평택대학교 1996 論文集 Vol.- No.-
Our country's tax incentive system has continuously been enlarged and various kinds of tax exemption and reduction were introduced since 1961 in which the 5 year economic development plan set forth. In 1965, the Tax Exemption and Reduction Control Law was established in order to minimize national revenue loss and realize fair taxation through intergrating and regulating the provisions for tax exemption and reduction which had been scattered in several laws until then. The tax system of 1970's is characterized as an industry supporting tax system under which tax exemption and reduction has been enlarged year by year to support export, overseas construction, heavy and chemical industry, development f technology, transfer of business to local area, etc. As a result, the principle of free market competition was infringed due to the unbalanced support for certain industries, the actual tax rate became low in spite of the high nominal tax rate due to many kinds of tax exemption and reduction, and secondly, the unfairness of tax burden would be increased between beneficial taxpayers and other ones. To make the second take off in our economy in 1980's, we were in need of tax system which can support out economy to be operated under citizen's leading role as well as formation of the basis for economic stability. For that purpose, we transferred the former tax incentive system giving priorities to some special industries to the new one by kind of various functions such as development of technology, small and midium enterprises, exporting industries etc, and therefore, a lot of objects and the rate of tax reduction were adjusted to decrease the benefits. Also, in the method of exemption and reduction, the transfer was made from the direct exemption and reduction system to the indirect one such as special depreciation, reserve fund etc. in order to be able to secure the substantiality of the retained capital by companies not spoiling tax equity. Then let's see the effect of tax exemption and reduction. First, such an exemption and reduction influenced on tax revenue. In 1966 the amount of exemption and reduction in direct taxes was 2.9 billion Won the ratio of which was 5.8% of the total revenue, but in 1982 the amount of tax exemption and reduction was 508.1 billion won the ratio of which was 21.3%. But due to the reduction of tax exemption and reduction in 1981 and 1982, the amount of tax exemption and reduction in direct taxes in 1983 was significantly decreased to 310.8 billion won which recorded 12.9% of the direct tax amount. Second, the tax exemption and reduction influenced on the rate of tax burden. The influence of tax exemption and reduction on the rate of tax burden, the rate of exemption and reduction in direct taxes to GNP, continuously increased from 0.28% in 1966 to 0.59% in 1976 and reached 0.98% in 1982, the highest level, but after that it decreased to 0.53% in 1983 which is similar to the figure of 1976. Thus, had not been tax exemption and reduction, our rate of tax burden would have become higher by 0.28% in 1966 to 0.59% in 1976 and reached 0.98% in 1982, the highest level, but after that it decreased to 0.53% in 1083 which is similar to the figure of 1976. Thus, had not been tax exemption and reduction, our rate of tax burden would have become higher by 0.28-0.98% and resulted 20.13% (in 1983 which is calculated by 19.6% ( the actual rate of tax burden) plus 0.53% ( the rate of tax exemption and reduction). The Third, the tax exemption and reduction had much effect on the tax structure and the elasticity of tax revenue as well. The elasticity of direct taxes (it is measured by Buoyancy which do not consider the effect of tax reform) was 0.81 during the period of 1966-1975, 0.78 during 1975-80, 1,51 during 1980-82 respectively. The reduction of Buoyancy due to tax exemption and reduction was 0.02 during 1966-1975, 0.23 during 1975-1980 each and during the latter period the Buoyancy would have been 1.01 without tax exemption and reduction worked as a factor which made the low elasticity of revenue in direct taxes. Since such an exemption and reduction of direct taxes influenced to the tax structure the rate of decrease in the weight of direct taxes was 1.7%-5.7%, which made the ratio of direct taxes total tax amount lowered to have influence on the income redistribution function. Fourth, the tax incentive system influenced on our economic growth taxes functions as incentives to stimulate savings and investment, by means of tax reduction on savings, tax reduction of on capital gains, preferential treatment for open corporations, reserve fund, special depreciation, etc. These methods help to supply domestic fund necessary for investment and to increase the retained within the enterprise. The 10% investment tax credit has effect to decrease the expense for investment approximately by 14% and it the rate of profit from investment is 15%, the 10% investment tax credit will have the same effect of direct exemption and reduction for 24 years. And the 100% special depreciation has, if the rate of discount is 10%, equal effect with that of the 3.3% investment tax credit. The reserve fund for investment ( in case of small and midium enterprises) has the effect of tax incentive similar to 11.1% investment tax credit. As seen in the above tax incentive system is greatly contributive to economic growth, but it is also true that it hinders the formation of basis for tax equity or fair competition. Therefore, in the revision of the Tax Exemption and Reduction Control Law which will last until 1986, the following things are to be considered. First, we should examine the reasonableness of policy objective and the effectiveness of tax exemption and reduction when a new tax incentive system is established or the existing one is extended. Second, through the arrangement of the existing complicated tax exemption and reduction, the reserve fund as an before-tax incentive and the investment tax credit as an after-tax incentive should be made not to be doubled with special depreciation in the same investment. Third, considering the conditions of overseas market, we should adjust tax incentives for the offset customs and the exports concerned, and also prepare supplement measures of tax incentives to stimulate the rationalization of our industrial structure. Fourth, in the method of tax exemption and reduction, we should decrease or adjust the reserve fund system which has been widely accepted, as it is complex in the application and has actually the same effect as that of direct exemption and reduction. Fifth, with respect to the tax expenditure budget system which has been discussing recently, I think it is necessary to introduce that system because it can secure the efficiency of fiscal affairs through the linkage wit budget and supplement shortages under the existing tax incentive system. However, it should be satisfied before the introduction of the system of arrange statistical materials by which we can recognize mathmatically the situation of utilizing the tax exemption and reduction.
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李興鍾 단국대학교 대학원 1989 學術論叢 Vol.13 No.-
This study focuses on the life and thought of Yi Kyu-Bo. The results were as follows : He was born in 1168, A.D., in the 22th year of the rule of king Eu Jong, and died in 1241, in the 28th year of King Go Jong, the monarch of Koryo dynasty. He got on in the world by literature (poetry and prose). He was trusted with the post of a Minister of Nation by the appointment of the Choi's military regime. He was familiar with many contemporaneous seniors, peers, juniors and monks. In terms of his Confucian thought, filial piety is his base thought. He maintained that all responsibilities of politics lie in a King. The examples are good government, the appointment of a wise Minister of Stage, government for the people, etc. Because of his independent thought of Nation, he made use of "Son of Heaven"(天子), "His Majesty"(聖上 陛下), etc. In terms of his Buddhistic thought, he visited many temples and associated with monkds and wrote a poem. Because he was a devout Buddhist, besides not only did he read many bookds of Buddhism, but he made a son of his become a monk. He was of the oppinion that Confucianism concides with Buddhism. He thought that what makes a statue of confucius is in accord with what makes a statue of Buddha. His thought of Buddhism reflected on this world and defense of fatherland. He prayed the eternal prosperity of Koryo dynasty in the force of Buddhism. In terms of his Taoism, though he passed the government service examinations and became a Minister of Nation, he wished that he would enter by becoming a free body like a white could the place in which a Taoist hermit with supernatural powers lives. He had an oppion that confucianism, Buddhism, and Taoism is in accord. He intended to get rid of disease and to destory invasion of enemy by the force of Taoism. He participated in national ceremony, writing many sentences of the character of Taoism.
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