조세지출의 운용 및 예산과의 연계에 관한 소고 = The Analysis of Tax Expenditure from the Perspectives of Fiscal and Performance Management

다국어 초록 (Multilingual Abstract)

The Korean government had formulated and submitted the tax expenditure budget to the National assembly until the enactment of the National Budget Act of 2010. Since the 2010 Act,the government takes on the mantle of the tax expenditure budget report. The 2010 Act aims to achieve the fiscal transparency and the effective deliberation of the national expenditure budget through the congressional full－fledged review of the public finance. The previous literatures provide the overview of comparative analysis of other countries' tax expenditure systems and the introduction of the systems into the Korea. This Paper, on the other hand, focuses on the analysis of tax expenditure from the perspectives fiscal and performance management, and budgeting process；in addition to the implications to improvements of the Korean tax system.
This Paper shows that tax expenditure in Korea has an increasing trend, while its size appears to be relatively small, compared to other countries. That means that there is relatively large potential for inefficiency in fiscal management and tax revenue administration in Korea. This Paper also shows laxly integrated management of tax expenditures comes from lax corroboration between Ministry of Strategy and Finance and other government departments － shoddy execution and planning, finance and information exchanges.
In order to resolve the problems, we need to bring the following strategies into play. Firstly, we should simplify tax system in tax exemptions, credits, and deductions. Secondly, we should minimize tax revenue leakage. This can be achieved by：(1) the control of the excessive tax reduction which is over the preferential rates allowed in the tax code；and (2) the introduction of integrated management of financial business in financial management plans and administrative expenditures. For the latter, the U.S. PAYGO (Pay－As－You－Go), where all increases in direct spending or revenue decreases to be offset by other spending decreases or revenue increases, is considered as alternative. Thirdly, we should have performance evaluation system interact in ways that financial affairs and tax expenditures should be reciprocally supervised. This can be achieved in way to reform the current system where tax expenditure is run and managed based on tax exemption proposals and tax exemption estimates. Through the reform, we can apply the results from performance management system (including management proposal and report) to tax expenditure budget report.

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