변화하는 환경에 부응하는 조세체계 개편 연구 ―신설·조정 대상 세목을 중심으로―

This study aims to structurally examine Korea's current tax item structure and propose desirable directions for reforming the tax system in response to changing economic and social environments. Focusing on tax items being considered for introduction due to emerging societal needs (such as tourism tax, pet tax, obesity tax, and carbon tax) and those requiring abolition or revision due to shifts in the policy environment (such as the individual consumption tax, stamp tax, and property-related taxes including the property tax and comprehensive real estate holding tax), this paper conducts a literature-based analysis using relevant statutes, prior research, and international case studies. The results confirm that decisions on the creation or abolition of tax items can be consistently guided by core tax principles—namely, equity and policy utility. New tax items are justified when they align with policy goals such as environmental conservation, animal welfare, public health, and climate action, especially when they function as instruments to correct externalities and fund public goods. Nevertheless, careful institutional design is essential to ensure fairness and administrative efficiency, and mechanisms to mitigate regressivity and secure public acceptance must be incorporated. With respect to existing tax items, those such as the individual consumption tax and stamp tax—whose policy relevance has diminished—should be abolished or integrated into other tax categories. The consolidation of property tax and the comprehensive real estate holding tax is also necessary to enhance simplicity and transparency, but must be accompanied by adjustments to maintain equity among high-asset holders and address fiscal imbalances. By moving beyond a piecemeal focus on individual taxes, this study provides a comprehensive framework for rationalizing Korea’s tax structure based on equity, efficiency, and functional role-sharing. While primarily based on qualitative research, the study highlights the need for further empirical work to estimate fiscal impacts, assess economic spillovers, and evaluate taxpayer acceptance. Future studies incorporating quantitative modeling and policy simulations would enhance the validity and feasibility of the reform proposals presented herein.