韓國稅制變遷의 公共選擇的 認識(1960-1987)

A Public Choice Approach to the Change in Tax System Development in Korea(1960-1987)

During the developmental decades in South Korea, the dictatorial and authoritarian regime maintained an illegal political system through fiscal illusion. In this study, these regimes are assumed to be glory seeking. The realization of glory-seeking behavior appears to be possible partly through the implicit generation of fiscal illusion. Relevant factors contributing to the fiscal illusion created by South Korean authorities include the increase in the number of exemptions in income taxes, the quasi-tax, a static property tax baseline, the expansion of the withholding tax and, in 1983, the zero growth rate of the budget. Statistical verification is shown in tax elasticity, the concentration of the central government, the visible tax and budget deficit.