우리나라 漁業用 免稅油의 WTO 補助金協定 適合性에 관한 연구

• 영문명: Consistency of Fuel Subsidy for Fishery Industry with ASCM under WTO
• 발행기관: 중앙대학교 법학연구원
• 저자명: 朴原奭(Wonseog Park)
• 간행물 정보: 『법학논문집』法學論文集 第31輯 第1號, 583~599쪽, 전체 17쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.08.30

영문 초록

  There is a financial contribution by a government, sufficient to fulfill that element in the definition of a subsidy where government revenue that is otherwise due is forgone or not collected. The foregoing of revenue otherwise due implies that less revenue has been raised by the government than would have been raised in a different situation. Furthermore, the word "forgone" means that the government has given up an entitlement to raise revenue that it could "otherwise" have raised. However, the entitlement cannot be the one in the abstract, because governments, in theory, could tax all revenues. There must, therefore, be some defined, normative benchmark against which a comparison can be made between the revenue actually raised and the revenue that would have been raised otherwise.

목차

Ⅰ. 머리말
Ⅱ. 우리나라와 주요 국가들의 면세유 제도 현황
Ⅲ. US-FSC 사건 분석
Ⅳ. 시사점 및 결어

키워드

면세유(fuel subsidy) 달리 정당한(otherwise due) 수산보조금(fishery subsidy) US-FSC 정부세입의 포기(foregoing of governmental revenue)