한국의 조세지출 사전관리방안에 관한 연구

The objective of this study is to analyze the structure and recent operation of tax expenditure which has not been taken an attention rather than direct public expenditure, pointing out problem of pre－management structure of tax expenditure and suggesting the alternative policy for them. This study investigates related law and regulation of tax expenditure and analyzes pre－management and control system of tax expenditure for achieving that objective, and proposes alternative method for pre－management and control system. Also, we analyze main items of tax expenditure budget report prepared by Korean government such as the trend on ration of national tax exemption and tax credit, recent situation of tax expenditure by budget function, tax cut’s classification. and examine the tax incidence by recipients of tax expenditure, the ratio of tax expenditure by normal tax burden. We find the bias of tax expenditure by tax payer’s income level. The analysis of his study shows the fact that tax expenditure related social welfare has been expended rapidly and tax expenditure’s methods of reducing tax base are pervasive, therefore, this study proposes adjustment for restrictions on rebates or reduction of national taxes, proper management and expanding scope of disclosure of tax expenditure proposal and post- tax expenditure evaluation documents and tax expenditure budget report. and point out the problem that tax payer in high income level receive excessive tax exemption and tax credit. In consideration of materiality of tax expenditure’s portion in cash amount and influence on national economic condition, it is important for government and related researchers to perform an accurate empirical analysis and practical application with research output of tax expenditure. Additionally, relevant estimation of individual tax expenditure item in tax expenditure budget report and analysis of tax expenditure linked to performance evaluation management are required.