租稅變遷史側面에서 본 韓國 租稅政策의 長期的 發展方向 摸索

A study on the long-term tax-reform in Korea from the historical perspectives

Almost every year in Korea tax schemes are modified in the name of tax-reform. Only the tax rates, however, are slightly changed at the most. This study tries to develop a new analytic framework on the basis of which real long-term tax-reform principles can be sought. In order to accomplish this objective, this paper adopted in the first place, a sort of new economic development theory, which can be safely applied to the economic development processes not only in the Western but also in the Oriental countries. And then, in the light of the economic development theory the origin of the tax, and its role are reevaluated. Finally, on the basis of such analysis, a new long-term tax-reform scheme is suggested.