조세분야 국가경쟁력 지수에 대한 평가와 경쟁력 강화 방안

National competitiveness refers to the whole ability of a nation which creates favorable environment for the subject of economy to conduct its economic activity, develops the economy and raises the quality of life. The concept of national competitiveness is so abstract, complex and comprehensive that its evaluation varies according to criterion. Institutions such as IMD, WEF and World Bank annually release the whole national competitiveness and the evaluation of national competiti- veness in the field of tax. The ranking of Korean national competitiveness and even in the field of tax largely vary according to evaluation institu- tion. In Korea the system of tax has been improved on the whole. However, the above institutions do not reflect this improvement well. They suggest that Korean ranking of national competitiveness fell in a short period. It is inferred from this that their evaluation methods of the whole national competitiveness and the national competitiveness in the field of tax were not applied. Therefore, we are required not to sensitively respond to those evalua- tions but to progress the systematic renovation of tax system by setting up a long term goal. This is because the evaluation indexes of interna- tional institutions except several items were not satisfied in a short period and they cannot obtain results until propelling continuously in a long period.