조세지출의 판단기준에 관한 연구 ─ 주요국의 논의를 중심으로 ─

As the Covid-19 situation has limited outings or operations in major countries or significantly reduced economic activities due to its impact, small and medium-sized enterprises or private businesses have lost their opportunities for profit as their economic activities are gradually restricted, which has seriously affected their operations. Due to these effects, major countries have implemented large-scale support policies to prevent individuals, corporations and enterprises from going bankrupt or going bankrupt and to curb unemployment. Additional administrative expenses incurred by the government are less costly because benefits are provided in the form of reduction and delay of the tax burden through the existing tax system, given that tax expenditure by the government is less expensive to process. However, low-income households with little or little tax burden are likely to be excluded from the revenue list of tax expenditure, as it may undermine the equity and neutrality of the tax system to benefit certain taxpayers, and weaken the effect of the tax system's redistribution of income. In particular, while subsidies are reviewed by Congress on an annual expenditure budget, tax expenditure is relatively less transparent than subsidies because it is only deliberated upon when the tax law is amended and does not lie within ordinary budget procedures. Accordingly, it is necessary to establish a system to utilize the government's tax expenditure in future policies based on the importance of analysis of policy effects based on causality from a long-term perspective and the results of verification of policy effects. Although tax expenditure or subsidies are currently being paid in the short term, a systematic tax expenditure policy will have to be formulated in the future by establishing procedures based on evidence (EBPM) from a mid- and long-term perspective.