부가가치세의 역진성 완화 방안

The Value－Added Tax(VAT) system is a general consumption and indirect tax system. And the VAT is a tax on consumption of all goods and services. So VAT is the effective tax on resource allocation compared to the income tax. However, the VAT has regressiveness of tax burden in terms of income. Owing to regressiveness, it is inadequately in fair tax equity. But it has 30% or more (in 2009) in national tax and is the largest source of tax revenue. This paper looks for the problems about the regressiveness in current VAT system. The purpose of this study is to propose the alleviation plan to improve the problems. The analysis revealed the following：First, within the existing tax system, we proposed a passive alternative that can gradually alleviate the regressiveness of VAT. This paper suggests ways to gradually reform the current tax system, that is, adjustment of tax exemption system designed to impose regressiveness, extension of tax exemption scope, and adjustment of particular consumption tax items. Therefore, it is expected to improve regressiveness by imposing high tax rate against consumption items of the high income brackets. Second, as a positive alternative, we suggested streamlining or repealing the tax exemption system and simplified taxation system pursuant to the VAT Act. The results of this study offer some insight into the National Tax Authority in that the regressiveness of VAT should be alleviated for a fair tax equity.