적정 간접세율 구조에 대한 소고―간접세제의 제재 기능을 고려하며―

The purpose of this review is at presenting the feasibility of each tax rate increase status by relating the indirect taxes such as value added tax, tobacco consumption tax, liquor tax, automobile tax and transportation․energy․ environment tax, etc with the characteristics of induced taxation(policy based taxation). In this review, argument is developed under the precondition that the income redistribution function as a policy based tax must be considered together even in case of the indirect tax. The tax rate related reorganization plans of each indirect tax to follow are as below. First, the tax rate of value added tax must be maintained as the current rate of 10% unless a serious fund raising problem occurs considering the regressive nature of value added tax. However, while all or part of value added tax exemption candidates shall be converted as tax imposed candidates for the fair operation of tax system, a reduced tax rate must be applied. Second, the increase of tobacco consumption tax is not desirable. That is because although the goal of promoting national health is accomplished if tobacco consumption gets reduced after increasing the tax rate, there may be difficulty of securing tax revenues and income regression may appear even though the tax revenue is secured if the tobacco consumption does not get reduced. Third, the liquor tax may consider the increase of tax rate unlike the case of tobacco consumption tax limited to the case of having precondition that more tax revenues must be secured out of the consumption among the taxable capacity standards. This is so in the aspects of social damage scale of liquor tax, considerable increase in the percentage of liquor consumers and income distribution. Fourth, transportation․energy․environment tax and automobile tax may consider the increase of tax rate if the nature of policy based taxation and the characteristics of objective tax called limited usage on the oil and the restriction on environmental pollution are considered. However, the means of supplementation for minimizing the negative effect of income redistribution must be accomplished at the same time.