부가가치세 환수효과와 누적효과 개선에 관한 연구

In this study we conceptually review the catching－up effect and cascade effect for value added taxes, and is considered to summarized current comprehensive systems for eliminating the catching－up effect and cascade effect for value added taxes. And also we analyse the provisions and the actual patterns of value added taxes, and search the improvements for eliminating the catching－up effect and cascade effect through the current system and a priori researches for value added taxes. Presently, the provisions value added taxes are inadequate to eliminate the catching－up effect and cascade effect because the credit ratios of the deemed input tax credit for value added taxes are settled very lower. Therefore, these ratios must be adjusted to upstream because the deemed input tax credit is institutional devices for realizing enough fundamental framework on the value added taxes through the eliminations of the catching－up effect and cascade effect for value added taxes, and is not tax advantages system for the business man or groups. According to current law of value added taxes, the unprocessed products of agriculture, etc. are ruled to classified the things that were passed the primitively first treatment. Therefore, it must be clearly improved to prescribe the judgment standards with respect to the unprocessed products of agriculture, etc.