經濟成長을 위한 企業課稅에 關한 硏究 = A Study on the Business Taxation for Economic Growth in Korea

다국어 초록 (Multilingual Abstract)

In general, public capital formation and various forms of government expenditures have active effects on accelerating economic growth. The productive effects of the expenditures can only be realized by suppressing private purchasing power through taxation and relieving a part to national resources from private use. Therefore, taxation indirectly accelerates economic growth through government expenditures. The effects of taxation itself on economic growth, however, are generally harmful. Taxation has unfavorable effects on the willingness and ability of private sector for the Labor, saving investment and technological progress. The long-range objective of the taxation policy, therefore, is to secure tax revenue in such a way that the harmful effects of taxation may be minimized and active incentives must be given to the willingness and ability of the private sector. The taxation policy to solve this problem is generally called incentive taxation. Important forms of the incentive taxation are business taxes individual income taxes. Therefore, when we discuss taxation policy, the growth of GNP and NNW(net national welfare), it is important to clarify the manner how business taxes and individual income taxes have unfavorable effects on the growth of GNP and NNW, and to search for the proper method of the taxation for business taxes and individual income taxes form the point of view of ecfnomic incentive. Based on the foregoing consideration, I came to the following conclusion:
Reducing or exempting tax on the capital gains, the interest from saving, and its capital proper would increase willingness and ability of private sector to save and lessen harmful effects of business taxes and individual income taxes on personal savings, thus contributing on the economic growth. But, if this policy is applied uniformly, the result will be that higher income groups would bear comparatively less tax burden. Also, if the scheduler taxation is overemphasized, the effects of increased progressive taxation, which is the characteristic feature of global taxation in the revised bill, will be greatly lessened. Therefore, from the point of view of fair tax burden, it is necessary to apply different allowance rate according to the amount of total taxable income or to set up upper limit on deduction or exemption of tax. On the other hand, the tax exemption limit on transfer income tax on land or house should be set up for small income groups.
As to the means of lessening harmful effects of corporation tax on investment, it would be better if such tax reduction policy should encourage investment or help increase internal fund. Therefore, it is generally understood that less tax. rate on reserved profits would be better than general tax deduct system, and it would be even better to adopt special depreciation system or investment allowance system. It is prescribed in the revised bill that only one of the three systems should be able to apply to the strategic industries, and deducted fund must be used only for designated purposes. Considering highly modernized industrial structure and fair tax burden, the revised bill is much more appropriate than the present tax regulations. From the point of view of economic incentive, it is the consumption-type that is most suitable to Korea among various value-added taxes.
In order to increase poofits and labor productivity and wages, we should have a guide-post policy for the wage system of labor productivity, and all the businesses should raise the wages by adopting the policy, whereas the government should impose less tax rate on value-added tax. Consequently it is believed that the welfare of the laborers will be much more improved than before.
Such a taxation policy will eventually lead to the growth of NNW as well as well-blanced economic growth in both supply and demand.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 韓國經濟의 實態와 그 成長要因
• 1. 韓國經濟의 實態
• 2. 韓國經濟의 成長要因
• Ⅲ. 企業課稅의 貯蓄效果
• 1. 企業課稅의 轉嫁와 歸着
• 2. 企業課稅의 貯蓄沮害的 效果
• 3. 個人所得稅와 個人貯蓄
• Ⅳ. 企業課稅의 投資效果
• 1. 法人稅와 企業投資
• 2. 附加價値稅와 企業投資
• Ⅴ. 企業課稅와 勞動生産性
• 1. 企業課稅와 勞動의 需給
• 2. 企業課稅와 勞動生産性向上
• Ⅵ. 結論