1950년대 후반 세제개혁과 미국 조세고문단의 활동

다국어 초록 (Multilingual Abstract)

Analyzed in this article is the tax reform plan that progressed in the second half of the 1950s, as well as the activities of the U.S. Tax Advisory Group at the time, in order to determine how the government mobilized private individual capital to use it in national governance. At the time, the Korean government was determined to enhance national defense, and aspired for a national economic development based upon large businesses, foreign capital as well as a certain sacrifice on the general public’s part.
Prior studies of the 1950s’ tax system evaluated it as the beginning of an unfair tax system, based upon economic analyses of the items -upon which taxes were levied- and their individual percentages (inside the tax system). As such analyses were based upon a chronological overview of changes which occurred in Korean economic policies, prior studies based upon that perspective contributed to defining the nature of the government’s policy-wise response to both domestic and foreign changes that were happening in the 1950s. There are, however, additional elements other than tax items and percentages to be accounted for in the task of evaluating the nature of an entire tax policy. Tax policy usually reflects the primary aim of the government itself, so the government’s series of choices that led to such policy should be evaluated, in terms of both its background and the process of discussion.
Newly revealed in this article are as follow: First, general discourses -concerning tax operation directives- which had been floating around since the liberation in 1945 shows us that the Korean government was clearly aspiring for an ‘unfair’ tax system based upon the public’s sacrifice, in the name of aiming for efficient allocation of resources. Second, the U.S. government, while cutting its aids for Korea, did dispatch an advisory group and had them influence the Korean economic policy to move in a specific direction that would befit the U.S. foreign policy in general. Third, the Korean government accepted the counsel of the advisory group, and this became the backbone of the business-centric economic management which we have today.

목차 (Table of Contents)

• 머리말
• 1. 해방 이후 세제개편 담론의 전개
• 2. 미국 조세고문단의 방한과 제언
• 3. 조세고문단 활동에 대한 국내의 반응과 귀결
• 맺음말
• 참고문헌
• Abstract

참고문헌 (Reference)

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