金融實名去來制度의 各國別 比較分析 = THE COMPARISON OF REAL NAME FINANCIAL TRANSACTION SYSTEM AMONG DEVELOPED COUNTRIES

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to present the direction on the practice of the Real Name Financial Transaction System(RNFTS) of Korea through comparision of those of several developed countries such as U.S.A. United Kingdom, Germany, Japan, and Italy.
Throughout the world. the RNFTS is being implemented by more than 100 countries. However, only half of them successrully introduced and practiced it. Most of western edveloped countries have used real name in their financial transactions as their social customs. The RMFTS has also been successfully introduced into some developing countries, which succeeded the RNFTS from the western countries as the colonial property. But most oriental countries such as Japan, Korea and some south-eastern countries are not completely settled down in their practices.
The RNFTS being praticed in developed countries such as U.S.A. and European countries impose general taxation on the interests and dividend income. However, separate taxation or no taxation is applied to capital gains due to high sensitivity of the security market to the RNFTS. In addition to these, clients'financial transactions are strictly secured by its law and credit society is well established.
From the RNFTS of the developed countries, we can find the following conditions to successfully settle down the RNFTS in Korea.
First, the tax policy should be improved. The general taxation might lower savings rate, and increased tax would give a financial burden to the company. Therefore, a lot of consideration should be given to the tax policy. In stead of general taxation, separate taxation could be applied to small amount of financial income so as to induce savings. The income tax rate should be decreased to promote investment activities.
Secondly, financial electronic data processing system should be completed in every financial institutions as soon as possible so as to figure out the monetary flow.
Third, financial transactions should be secured by law.
Fourth, by promoting the use of checks, credit cards and so on, social atmosphere should be oriented toward giving priority on the credit.
* Ph. D in Business Administration

목차 (Table of Contents)

• 1. 서론
• 2. 각국의 금융실명제 유형과 현황
• 2.1 금융실명제의 유형
• 2.2 주요국 금융실명제의 현황
• 3. 한국의 금융실명제도의 현황과 과제
• 3.1 금융자산 실지명의화
• 3.2 실명제 정착을 위한 과제
• 4. 결론
• 參考文獻
• ABSTRACT