우리나라의 租稅負擔에 관한 考察 : 所得階層別 國內消費稅의 負擔 = Tax Burden of Indirect Taxation in Korea
저자
車輧權 (서울大學校 商科大學)
발행기관
서울大學校商科大學 韓國經濟硏究所(INSTITUTE OF ECONOMIC RESEARCH SEOUL NATIONAL UNIVERSITY)
학술지명
권호사항
발행연도
1966
작성언어
Korean
KDC
320.5
자료형태
학술저널
수록면
45-80(36쪽)
제공처
소장기관
Indeed, for a development country it is believed to be a positive advantage to use the means of indirect taxation more extensively, for raising more revenue. There is however, a wide spread opinion that more extensive use of indirect taxes would increase inequity of tax burden, because of regressive nature of indirect taxes.
Dr. Musgrave, however, denied such a viewpoint in his recommendation to Korean government, prepared for exploring "Revenue Policy for Korea's Economic Development," in 1965, claiming that the extension of commodity taxation should strengthen rather than weaken the equity of the tax structure.
In this paper, it is undertaken to examine whether the burden of indirect taxes in regressive or progressive, with respect to commodity taxes, liquor taxes and cigarette taxes (monopoly profit) levied in Korea, so as to prove or disprove the proposition of Dr. Musgrave.
Ⅰ. Assumptions and Method
Assumptions
According to the general approach in computing tax burdens by income classes, the family budget data are used under the following assumptions: first, the burden of indirect taxes is fully shifted to final consumers; second, the burden of indirect taxes levied on the specific taxable goods is proportional to the sum of family expenditure on the said goods; third, consumer does not change his consumption behavior on account of tax burden, nor he is influenced by the money illusion.
Besides, the computation of the tax burden in this paper has the following restrictions in relation to the data used and the result obtained.
First, the computation of the tax burden was limited only three internal consumption taxes such as the commodity tax, the liquor tax and the cigarette tax, which was estimated from the monopoly profit, collected and acquired in FY 1965.
Second, the family budget data used in computing the tax burden are identical with those collected regularly by the Research and Statistics Bureau of the Economic Planning Board(EPB) from 1,720 sample households in 30 cities. Therefore, the tax burden computed represents that of urban area only. The EPB family budget data of the highest income class of a monthly average income of ₩14,000, however, are reclassified into three classes of which the highest one is the income class of more than ₩30,000.
Third, in computing the tax burden the family expenditure of the fourth quarter of FY 1965 was extended to the whole years on account of limitation of data. The result computed, therefore, has the upward bias owing to the seasonal changes.
Method
Under the assumption that the money burden of selected taxes by the family are proportional to the family expenditure for the taxed goods, the money burden of the specific taxes by income class was computed from the data of family expenditure on each tax item. However, in computing the amount of tax paid by families the sale margin of 25%, which was estimated by the Bank of Korea, was deducted from the amount of expenditure on each tax item. In case of liquor tax, however, the sale margin of 11%-12% was used, and in the case of cigarette tax, 9%. It is, therefore, inevitable to rule out the downward or upward bias of computed tax burden on account of the difference of sale margin on each taxable item.
Ⅱ. Pattern of Family Income and Expenditure
Family income and expenditure in 1965
In 1965 urban wage earner households earned ₩8,448 in a month on the average by whole income classes. It, however, ranges from ₩1,652 on income class below ₩2,000 to ₩34,729 on income class more than ₩30,000.
On the other hand, average family expenditure of the urban wage earner household reached ₩8,626 in a month by whole families of wage earner, and it ranges from ₩2,010 on income class below ₩2,000 to ₩33,309 on income class more than ₩30,000.
So far as the consumption expenditure of wage earner's household concerned, the size of expenditure is smaller than the total expenditure of households, in general, it exceeds the level of income in the wide range of income class from the income class below ₩20,000 up to the income class ₩8,000-₩10,000.
Consumption expenditure on taxable goods
In average all households spent ₩492 for acquiring the taxable goods levied the commodity tax, liqour tax and the cigarette tax in 1965. The amount of family spending on the said taxable goods ranges from ₩146 on the income class below ₩2,000 to ₩ 1,491 on the income class more than ₩30,000. And the ratio of spending for the taxable goods to consumption expenditure varies from 7.34% on the income class below ₩2,000 to 4.71% on the highest income class more than ₩30,000, though that of all households reaches 5.90% on the average.
Consumption expenditure by taxable goods
It is noteworthy that the ratio of family spending on the whole taxable goods to consumption expenditure of all households declines as the income level of households rises, but it is due to family spending on cigarettes. Among the family spending on the taxable goods, those on the specific commodity subject to the commodity tax and on liquor increase as the income level rises, but their ratio to consumption expenditure increase, too.
For instance, the average amount of family spending on the taxable goods subject to the commodity tax, which consist of 22 items in the family expenditure, is ₩77 by income class of all households. And it ranges from ₩7 on the income class below ₩2,000 to ₩540 on the income class more than ₩30,000. Its ratio to family consumption expenditure, however, ranges 0.35% on the lowest income class to 1.70% on the highest income class, though its average of all households is 0.92%.
In case of the liquor, the same tendency is also observed: the average family spending on liquor amounts ₩34 on all households, and its ratio to the family consumption spending reaches 0.40%. By income class, however, the amount of spending ranges from ₩5 on the income class ₩2,000-₩4,000 to ₩99 on the income class more than ₩30,000, and its ratio to the family consumption spending rises from 0.15% on the second lowest income class to 0.31% on the highest income class.
With respect to the family spending on cigarette the opposite pattern is shown; the average family spending on cigarette amounts ₩381, and its ratio to the family consumption spending reaches to 4.57%. By income class the ratio of spending on cigarette to family consumption expenditure declines from 6.98% on the lowest income class to 2.69% on the highest income class, even though the amount of family spending on cigarette rises from ₩139 on the lowest income class to ₩852 on the highest income class.
Thus, it is observed that the relative significance of family expenditure on taxable goods subject to the commodity tax and the liquor tax rises as the family income increases, but in the case of cigarette, the general trend is opposite.
These tendencies are mainly attributed to the fact that the family expenditure on taxable goods subject to the commodity tax includes such expenditures on luxury or semi-luxury items as TV set, coffee, wardrobe, sugar, sewing machine and so on, and in case of liquor the high grade goods are consumed as the income level rises.
Even though the high class cigarettes are usually consumed by the higher income classes, it does not increase the family expenditure in proportion to the income level, because quantity consumed does not change so much in all households.
Ⅲ. Burden of Selected Indirect Taxes by Income Class
In Korea the commodity tax, liquor tax and monopoly profit from cigarette are imposed on every unit produced as it is removed from the factory or customs custody in case of imported.
Since these taxes are levied on the quantity of the taxed commodities, the households tax burden will vary directly with the households consumption of these items. Therefore, the tax burden of the households of various income classes will follow the pattern of consumption of the commodities subject to taxation.
Commodity tax
The Commodity tax is imposed on approximately 600 items under 46 categories, but in the expenditure of family budget survey only 22 items are included.
Average money burden of commodity tax for all households is ₩9.14. The average money burden among family households of different income classes rises as income increases. From ₩0.37 on the lowest income class, the money burden goes up to ₩90.85 on the highest income class.
By commodities, the money burden of commodity tax on luxury items is increasing more rapidly than the semi-luxury or necessities. For instance, the money burden of commodity tax on sugar ranges ₩0.21 on the income class below ₩2,000 to ₩22.07 on the highest income class, but the money burden of commodity tax on cotton yarn ranges from ₩0.07 on the lowest income class to ₩0.14 on the highest income class.
As a percentage of gross income, the burden of commodity tax shows a progressive trend. On the average, it is 0.108%, but it rises from 0.023% on the lowest income class up to 0.262% on the highest income class.
By commodities, a progressive trend is more clear in the case of luxury goods such as sugar, coffee, wardrobe and so on. However, in the case of semi-luxury goods or necessities, the effective rate of burden is almost proportional or slightly progressive to income.
These are attributed to the fact that most of luxury goods has high income elasticity and quantity of demand for necessities is almost the same in the all households. Besides, a progressive trend of burden is due to, in part, the rate structure of commodity tax, which discriminates luxury from necessities. For instance, the tax rate on luxury ranges from 40% to 60%, but in the case of necessities it ranges from 2% to 10%.
Liquor tax
The liquor tax is imposed on locally produced or imported liquor when it ships out of the brewery or custom custody. It is a specific tax, too, in Korea.
The average money burden of the liquor tax is ₩7.00 ranging from ₩0.73 on the income class ₩2,000-₩4,000 to ₩15.16 on the highest income class. It is noteworthy that the relative importance of the money burden of liquor tax on higher grade liquor is increasing as income rises, and in turn, that of the money burden of liquor tax on lower grade of liquor is decreasing.
For instance, the money burden of liquor tax on rice wine (raw) ranges from ₩0.23 on the income class ₩2,000-₩4,000 to ₩0.08 on the highest income class, but that of liquor tax on rice wine (refined) ranges from ₩0.33 on the income class ₩4,000-₩6,000 to ₩6.26 on the highest income class. At the same time the identical trends are found in the case of distilled spirits rice wine, the best class, and the beer.
On the average, the effective rate of liquor tax burden of all households is 0.083%, ranging from 0.023% on the income class ₩2,000-₩4,000 to 0.044% on the highest income class. By type of liquor, a progressive trend of burden is observed in the case of rice wine, refined or best class. In the case of beer, an erratic change is observed in the highest income class. It is, however, mainly attributed to the fact that the higher income classes tend to consume an identified imported liquor.
On the whole, it is observed that the lowest income class is excluded from the burden of liquor tax and even the income class ₩2,000-₩4,000 or ₩4,000-₩6,000 do not bear the burden of liquor tax in part. It shows that consumption pattern of liquor almost runs parallel with income level.
Cigarette consumption tax (monopoly profit from cigarette)
In Korea no specific tax on cigarette is levied, but monopoly profit on manufacturing cigarette is included into the sale price of cigarette, substituting for indirect tax.
Average money burden of monopoly profit from cigarettes for all income class is ₩207.86, ranging from ₩65.54 on the lowest income class and ₩469.75 on the highest income class. As the case of liquor, the relative importance of tax burden due to the best quality of brand is increasing as the income rises.
For instance, the money burden of monopoly profit from the best quality of cigarettes, such as Sintanjin, Pagoda and Arirang increase sharply among the different income classes. The money burden of monopoly profit from the lower grade of cigarettes, such as Baekjo and Jindallae decrease as the income level rises. Particularly, these trends are clear in the case of Arirang and Parangsae.
The average effective rate of cigarette consumption tax is 2.460% for all income classes, ranging 3.967% on the lowest income class to 1.353% on the highest income class. In contrast to the effective rate of commodity tax or liquor tax burden, the burden of monopoly profits as a percentage of family income shows a sharp regressive tendency. By the brand of cigarettes the regressive tendency is strengthened in the lower class of cigarettes. For instance, in the case of Parangsae, the effective rate of monopoly profit by income classes ranges from 1.060% on the lowest income class to 0.003% on the income class ₩20,000-₩30,000, but in the case of Pagoda, one of the best brand, its effective rate of burden ranges from 1.423% on the lowest income class to 0.805% on the highest income class. Thus, its regressiveness is lessened in case of the higher class of cigarettes.
Ⅳ. Burden of Indirect Taxes and Direct Taxes by Income Class
Average money burden of selected consumption taxes, such as the commodity tax, the liquor tax and the cigarette tax, of all income classes amounts to ₩224, ranging ₩65.91 on the lowest income class to ₩575.76 on the highest income class. By tax, the average burden of cigarette tax occupies 92.8% of all money burden of the said taxes, for all households, ranging 99.4% on the lowest income class and to 81.6% on the highest income class.
It is, however, noteworthy that the relative importance of money burden of the commodity tax and the liquor tax is increasing as the income level rises.
On the other hand, the average money burden of direct tax, which is borne to households, such as income tax, property tax, inheritance tax, and public charges is ₩252 for all income classes, ranging from ₩7 on the lowest income class to ₩1,692 on the highest income class.
The average effective rate of selected indirect tax burden of all households is 2.651%, ranging from 3.990% on the lowest income class to 1.659% on the highest income class. Thus, its over-all burden is regressive among different income classes. But the average effective rate of direct tax burden of all income classes is 2.983%, ranging from 0.424% on the lowest income class to 4.872% on the highest income class.
It is, therefore, observed that the progressivity of direct tax burden of households is less pronounced, even the overall tax burden borne to households is progressive.
Furthermore, the progressive or proportional nature of the commodity tax burden and that of the liquor tax burden to some wide range of income classes not only lessens the heavy regressive nature of the cigarette tax burden, but also strengthens the progressivity of tax burden in the higher income classes.
Thus, it is clear that the features of indirect tax burden in Korea is almost identical with the foreign patterns and at the same time the indirect taxation, except the cigarette tax, contributes to strengthen the equity of the tax structure.
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