주세제도의 특성이 주류산업 성과에 미치는 영향 : 이해관계자의 인식을 중심으로

The purpose of this study investigates the characteristic of liquor tax system, and is to suggest theoretical background and data which are essential for the improvement of liquor tax system by analyzing the effect of the characteristic of liquor tax system on the performance of liquor industry. To reach the purpose of this study, this research draw the problem of liquor tax system by comparing Korea’s liquor tax system and this study performed questionnaire method to analyze the problem of liquor tax system. This paper’s research recipients are tax officers, tax attorney, employees of liquor industry, and ordinary people. We distributed 400 questionnaires, and collected 360 questionnaires. And this study performed statistical analysis with 354 questionnaires excepting 4 faithless questionnaires. Before performing statistical analysis, this study performed reliability analysis by factor analysis and Cronbach’s alpha analysis to estimate the validity and reliability of questionnaires. We performed frequency analysis to investigate the characteristic of respondents, and performed multiple linear regression analysis to investigate the relationship between the characteristic of respondents and the method of improvement of Korea liquor tax system. The result of analysis of the effect of the characteristic of liquor tax system on the performance of liquor industry can be summarized as below. First, about the effect of method of measuring standard of tax of domestic liquor and imported liquor on the result of liquor industry, method of measuring standard of tax of domestic liquor and imported liquor has effect on profitability, and had partial effect on liquor industry’s creation of jobs. Second, about the effect of tax system of tax rate which applied to high-degree liquor and low-degree liquor on the result of liquor industry, found that it has more profitability if applied same tax rate whether it is high-degree liquor or low-degree liquor. However, low tax rate to low-degree liquor and high tax rate to high-degree liquor have negative effect on profitability of liquor industry. And found that it has more effect on liquor industry’s creation of jobs if applied same tax rate whether it is high-degree liquor or low-degree liquor. Third, about the effect of advalorem duty-centered tax system on the result of liquor industry, sustaining current advalorem duty has more effect on profitability and liquor industry’s creation of jobs. However, sustaining current advalorem duty had negative effect to Korea liquor industry by inducing increase of liquor importation. Fourth, about the effect of liquor management and supervision institution system on the result of liquor industry, multiplication of management and supervision institution has negative effect on competitiveness of liquor industry and creation of nation health protection. There was no significant result about if multiplication of management and supervision institution has effect on profitability. However, multiplication of management and supervision institution had negative effect on effectiveness of administrative task.