附加價値稅法력의 變遷史에 관한 硏究

A study on the changes process of value added tax law

This study examines the literature review the meaning, types, and initiation process of the Value-Added Tax(VAT) law and improvement of the VAT systems in korea. In the last twenty-two years, since the Valued- Added Tax law became effective in korea, yet VAT system is not entirely settled. VAT system has problems of unfair tax burdens - zero tax rate, tax exemption, and structure of tax rate - in the practice. Accordingly this study has looked for solutions to these problems, and arrived at a few conclusions. Result of this study can be summarized as follows; First, it have the consistence insufficiency of zero tax rate. In order to solve, it have to reduce the range of taxation. Second, it have the wide range of tax exemption. In order to solve, it have to reduce the difference of tax burden. Third, it have the structure of tax rate that don’t reflect the condition fluctuation, In order to solve, it have to adjust the tax rate that reflect the condition fluctuation. Finally, it have the stand firm to operate the VAT system. In order to solve, it have to operate flexibly the VAT system. These results are expected to provide the theoretical use to enhance the Valued-Added Tax law system in korea.