조세지출의 통제강화 방안에 관한 연구

In modern tax nation, a tax has been used as means to achieve the policy objectives in accordance with expanded roles and functions. For policy measures, the taxation is an tax expenditure, namely as indirect budget expenditure types that government provides tax incentives to achieve social and economic goals on particular industries and activities. For fiscal policy measures, tax expenditure is simple to use and less expensive. On the other hand, it takes negative influences such as less equitable on tax burden, more difficult to develop the tax system, decreases in tax revenues, and impediment to market function etc. Accordingly, the tax expenditure needs to establish pre-control and post-control. Therefore, this study mainly focus on suggesting several methods of intensifying control on tax expenditure to ensure effectiveness of performance management on current tax expenditure. Firstly, the budget is required for several improvements on process of making tax expenditure. It must provide reasonable grounds of estimation to analyze the current statute expenditure, including memorandum items and to review the precise amounts on tax expenditure budget. In other words, the budget amounts must indicate the grounds and establishment of estimation methods for each tax items to apply the exact effects on tax revenues due to the fact that there are limitations to review the appropriate scales of budget without reasonable basis of calculations. Secondly, the budget must establish evaluation standards on tax expenditure. In order to ensure the effectiveness of evaluation, it requires establishment of standards such as priority evaluation of policy means, evaluation of the extent of violation on tax equity, sufficiency evaluations in judicial conditions. Also, the tax expenditure is limited to the only cost estimates on the bill as to the current tax exemption without significant pre-evaluation. Hence, it requires the institutional measures to introduce “Tax Information and Impact Note” in England. Lastly, the budget must establish the effective performance management systems on tax expenditure. It requires the establishment of feedback system to be effective and the quality assessment for each item to increase the levels of assessments on tax exemption evaluation. Additionally, performance management needs to find management measures linked between tax expenditure and financial business to keep comprehensive performance management on financial management.