통일 전후의 재정운영과 세제개편 방안

Fiscal Operations and Schemes of Tax Reform before and after The Unification of Korean Peninsula

The purpose of this paper is to study on fiscal operations and schemes of tax reform before and after the unification of Korean Peninsula. Many scholars in various fields predict that the unification of the North and South Korea will be done within 10 years. If the unification of Korean Peninsula would be actually done without any preparations, in such case, the South Korea should take over the North Korea. Then the all over the Peninsula of Korea would be fallen into severe disorder. In order to avoid the extreme chaos and minimize the sacrifice for the unification of Korea, we need to prepare the new tax systems and set new criteria for the allocation of expenditures. Therefore this paper has dealt with these things. In Part Ⅱ, this paper has dealt with how to manage the fiscal operation before and after the unification of Korea. In Part Ⅲ, we dealt with the schemes of tax reform for financing of the unification cost. Especially, in Part Ⅳ, this paper also discussed the tax reforms with details on the items of taxation and also discussed the intergovernmental fiscal coordination system after the unification of Korean Peninsula. We can easily find that many tax items such as property tax and corporation income tax and other tax systems in South Korea cannot directly apply to North Korea area after the unification. So, right after the unification of Korea, we need to prepare the new tax systems and this paper has dealt with these matters in detail.