해외진출에 따른 세제지원 사례연구

This study is to investigate whether industries considering FDI(foreign direct investment) need tax supporting of government, reasons and aspects of these. So, this paper reviews prior studies regarding relationship between FDI and tax, especially tax-supporting. In here, statistically we can make a sense that tax induce FDI and exportation competitiveness. Many countries have demolished law for supporting exportation or investment to foreign since GAAT and WTO agrement due to disorder of market price and strengthening border. However, only foreign tax credit taxation and oversee mining industries related taxation have enforced in Korea. This taxation is for mitigating double-taxation or executing energy-policy, so it is within in GAAT or WTO agreement. The purpose of this paper is to study case that government supports tax-reduction or tax credit to specific industries in order to induce foreign investment, enhancement of exportation or activating industries. Many literatures argue that supporting tax for investment and exportation is effective. However, methodologies of these papers is limited to empirical approach. So, case study of specific industry can provide other implication. Results of this paper are as follows; first, like prior studies, tax-supporting effects on increasing foreign investment or exportation such as auto-mobile, traditional wine, global shipping industries and exploration of foreign energy etc. Especially, supporting taxation for FDI is powerfully effective. Second, enforcing period of tax-supporting is short-time, temporary law. Taxation-support for specific industry may be differential taxation, so it occurs inequitable across all industries. This study make contributions to provide political implications to government considering supporting foreign investment and exportation.