남북경제협력에 따른 재원조달을 위한 조세상의 과제

[Purpose] South－North economic cooperation would be financed by the various routes； the inter－Korean cooperation fund, Official Development Assistance, investment by private sector, offering from the international organizations or international society, etc. One of the main issues about funding for South－North economic cooperation would be taxes. This paper would try to figure out various issues related to South－North economic cooperation and suggest adequate solutions. [Methodology] This paper would use literature review and analyze the current laws including reviewing comparative laws. [Findings] First, from the view point of the efficiency and equity, either the consumption tax or the income tax could be chosen for the unification cost. Second, if we decide to make new tax, the issues of choice between independent tax and surtax, and earmarked tax and non－earmarked tax would stand in a row. Whatever we choose between the consumption tax and the income tax, the new tax could not be the independent tax. Regarding to the earmarked tax and non－earmarked tax, there are several considerations as follows. The earmarked tax has several problems compared to the non－earmarked tax. The special account is the exception account of the general account from the view point of the principle of non－affection, therefore the less is the better. However, considering the existence of the earmarked tax and the special account and tax resistance when increasing taxes, the earmarked tax and special account might be used when fund－raising for South－North economic cooperation. [Policy Implications] The conclusion will be useful when planning and designing the policy of tax law afterwards.