OECD 주요국가의 관세부담에 관한 비교분석

• 영문명: A Comparative Analysis of Customs Duties Burden in Major OECD Countries
• 발행기관: 한국무역연구원
• 저자명: 기석도(Seuk-Do Kie)
• 간행물 정보: 『무역연구』제13권 제6호, 497~524쪽, 전체 28쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2017.12.03

영문 초록

This study examines income elasticity of tax revenue for major OECD countries such as Korea, Canada, France, Japan, Norway, Spain, the United Kingdom and the United States, empirically analyzing their customs duties burden with the use of the annual data from 1990 to 2015, and clarifying their implications. Using the method of empirical analysis, the effect of tax law revision was not considered in estimating income elasticity of tax revenue (buoyancy). By comparing and analyzing the results with major OECD countries, policy implications of customs duties burden are clarified. According to the empirical results, elasticity of customs duties on the GDP of five countries, namely, Korea, Canada, Japan, Norway and the United States, showed a positive relationship between GDP and customs revenue. However, France, Spain and the United Kingdom reflected a negative relationship between GDP and customs revenue. After removing autocorrelation, almost all countries except Norway and Japan showed the same results as those before autocorrelation. Korea had a lower level of income tax and general consumption tax than the OECD average whereas it had a higher level of corporate tax, property tax, customs and import duties. Notably, the tax revenue as a percentage of total taxation of customs and import duties was the highest in Korea among OECD countries. Based on these results, implications of the need for an appropriate tax policy and directions for future research can be gleaned.

목차

Ⅰ. 서론

Ⅱ. 조세부담률 및 조세비중의 추이

Ⅲ. 선행연구의 검토

Ⅳ. 실증분석

Ⅴ. 결론 및 정책 시사점

키워드

Customs Duties Burden Customs and Import Duties Income Elasticity of Tax Revenue OECD Tax Policy