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A Study on the Introduction and Indigenization of Tax Expenditure Budget System

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2019, 30(1), pp.27-54
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration
  • Received : April 17, 2019
  • Accepted : May 9, 2019

Moon, Kwang-Min 1

1충남대학교

Accredited

ABSTRACT

In Korea, the tax expenditure budget system has been operated by the central government since 1999 at the level of tax expenditure report. In 2007, the tax expenditure budget was started to be written in 2010 with the enactment of the National Finance Act. At the same time, local governments have been obliged to submit local tax expenditure reports to local councils since 2010 after pilot projects from 2006 to 2009 to introduce the local tax expenditure budget system, which is one of the management methods for local tax exemption and exemption. This study compared the introduction and operation of the local government 's local tax expenditure budget system with the central government' s tax expenditure budget through the transfer of the system and the theory of indigenization. First, the central government's tax expenditure budget is a normative homogeneity of advanced foreign financial systems, while the local government's local tax expenditure budget system can not exclude the nature of normative homogeneity at the national level. Second, the central government's tax expenditure budget system has been gradually developed and systematically supplemented by the tax expenditure budget in the tax expenditure report, but the local tax expenditure budget system has not been improved since the introduction of the local tax expenditure report in 2010. This can be understood as the institutional context related to the introduction of the system has had a very different impact on the process of institutional change after the introduction of the system. Based on these analysis results, we have presented some policy implications related to the improvement of the local tax expenditure budget system in the future.

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