우리나라 漁業用 免稅油의 WTO 補助金協定 適合性에 관한 연구

Consistency of Fuel Subsidy for Fishery Industry with ASCM under WTO

  There is a financial contribution by a government, sufficient to fulfill that element in the definition of a subsidy where government revenue that is otherwise due is forgone or not collected. The foregoing of revenue otherwise due implies that less revenue has been raised by the government than would have been raised in a different situation. Furthermore, the word "forgone" means that the government has given up an entitlement to raise revenue that it could "otherwise" have raised. However, the entitlement cannot be the one in the abstract, because governments, in theory, could tax all revenues. There must, therefore, be some defined, normative benchmark against which a comparison can be made between the revenue actually raised and the revenue that would have been raised otherwise.