• 자원ㆍ환경경제연구
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• 제21권2호
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• pp.371-416
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• 2012

본 연구는 내생적 성장이론에 기반을 둔 일반균형모형(CGE)을 구축하고 탄소세수 환원의 이중배당 가능성을 평가하고 있다. 분석 시나리오는 탄소세 수입 활용 방법에 따라 정부지출 확대, 소비세, 근로소득세, 법인세 등 기존 조세의 세율 인하, 그리고 신기술에 대한 R&D 지원 등 7개로 구성된다. 분석 결과에 따르면 신기술 도입과 탄소세 수입 환원정책은 온실가스 감축에 따른 GDP 손실을 큰 폭으로 낮추는데 기여하지만 분석기간 동안 GDP 손실이 여전히 발생하는 것으로 나타나고 있다. GDP 손실의 개선효과는 신기술에 대한 R&D 지원, 법인세 인하, 근로소득세 인하, 소비세 인하, 정부지출 증가 순으로 크게 나타난다. 탄소세 수입을 R&D 지원으로 활용할 경우 장기적으로 경제성장과 온실가스 감축이 동시에 달성되는 것으로 나타난다.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.201-210
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• 2020

This study aimed to analyze the influence of the industrial growth and the effect on government tax potential of the South Sulawesi Province. The growth of the tax object affects government tax potential of South Sulawesi Province. Environmental resources affect government tax potential of the province. The study used multiple linear regressions on primary data. The population consisted of all officers and staff involved in regional work units. Revenue Service area in South Sulawesi Province counts 630 employees. The sampling method is purposive sampling random carried out based on specific objectives. The respondent qualifications are taken from the Technical Implementation Unit Office and the Department of Revenue. The number of respondents is 96 from the Head of UPTD and three of them are related with tax Section Chief Officer. The results showed that industrial growth has a significant and positive effect on the potential increase in tax of South Sulawesi. Growth in tax object significantly affects the potential increasing tax of South Sulawesi. Environmental resources significantly affect the potential Increase in tax. Practical recommendations for local government is to enhance tax potential, reduce bureaucracy in industrial licensing, and facilitate local farmers to get involved in economic contributions.

• 자원ㆍ환경경제연구
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• 제31권4호
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• pp.711-731
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• 2022

우리나라에서 원자력 발전은 전체 발전량 대비 비율이 높고 단가는 상대적으로 낮은 기저 발전원에 해당한다. 원자력 발전의 중요성과 규모에도 불구하고, 원자력 발전에 대한 조세 및 부담금 제도는 상대적으로 미흡하다. 우리나라처럼 원자력 발전이 중요한 역할을 하는 다른 국가의 제도를 살펴보면, 발전 시설, 발전연료 소비, 전력 생산량 등을 기준으로 원자력 발전에 과세하는 것을 확인할 수 있다. 우리나라 중앙정부가 원자력 발전에 과세할 경우, 발전연료 또는 발전량을 기준으로 과세할 수 있을 것으로 판단한다. 액화천연가스 또는 유연탄을 비교대상 에너지원으로 보고, 에너지원 간의 열량당 세율이 같도록 세율을 설정하는 상황을 가정하여, 원자력 발전에 대한 과세방안을 검토한다. 발전연료에 과세할 때, 우라늄 밀리그램당 90원 수준의 세율로 과세할 수 있고, 약 4천 3백억 원의 추가적인 조세 수입이 발생할 것으로 보인다. 발전량에 과세하면, 원자력 발전량 킬로와트시당 11원 수준의 세율로 과세할 수 있고, 약 1조 6천억 원의 조세 수입이 증가할 것이다.

• KDI Journal of Economic Policy
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• 제29권2호
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• pp.177-196
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• 2007

본 논문은 조세제도의 개편이 (기존의 세수를 유지하는) 경제 및 효용에 미치는 영향에 대해 소국경제를 위한 동적 일반균형모델을 한국경제에 적용하여 분석한다. 여러 가지의 조세제도 개편의 효과를 분석하는데, 특히 기업의 법인세나 가계의 근로소득세를 소비세(부가가치세)로 대체하는 경우 단기 및 장기적으로 어떠한 효과가 있는가를 살펴본다. 모델의 결과에 따르면 이같은 세제개편은 대체로 경제 전체의 효용을 1~3% 정도 증가시킨다. 단기적으로는 경제가 나빠지지만 장기적인 이익이 단기적인 효용감소를 능가한다. 하지만, 기업의 법인세를 낮추고 이를 가계의 근로소득세로 대체할 경우, 경제 전체의 효용은 낮아진다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.501-508
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• 2021

The largest source of revenue in Indonesia comes from the taxation sector. Taxes increase the state revenue, which the government utilizes for building public facilities and infrastructures, providing subsidies to the public, financing public interests, and so on. In addition to producing revenue, taxes may be used to promote economic stability. Thus, this study aims to examine and analyze the financial aspects of tax aggressiveness. The financial aspects include leverage, capital intensity, inventory intensity, and earning management. The population used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. Data analysis was carried out based on Eviews, with a selected sample of 32 companies of four observation years. Therefore, the number of samples was 128. The results of this study revealed that the best estimation model to use is the Fixed Effect Model (FEM). This study proved that leverage and earning management had a positive and significant effect on tax aggressiveness. In contrast, capital intensity and inventory intensity did not affect tax aggressiveness. In addition, the result of this study is still far from perfect. It is, therefore, hoped that further research can add other variables to find better results.

• 자원ㆍ환경경제연구
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• 제19권1호
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• pp.45-80
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• 2010

본 연구는 우리나라의 기후변화 대응 정책 입안에 있어 조세중립적 세제개편을 통한 탄소세의 도입에 따른 이중배당가설이 성립하는지를 연산가능일반균형모형을 이용하여 검토해 보았다. 법인세율 감경과 법정복리비 감경을 통한 조세중립적 세제개편과 병행한 탄소세 도입을 실험하여 본 결과, 우리나라의 경우 소득의 척도로 이중배당 효과를 측정할 때, 두 경우 모두 약이중배당 효과가 발견되고 있다. 그러나 소비 척도로 측정한 이중배당 효과는 법인세 감경을 통한 조세중립적 탄소세 도입의 경우 이중배당 효과가 전혀 나타나지 않았으며, 고용으로 측정한 이중배당 효과는 법정복리비 감경을 통한 조세중립적 탄소세 도입을 할 경우 강이중배당 효과도 발견되었다.

• 유통과학연구
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• 제19권10호
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• pp.43-54
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• 2021

Purpose: The restrictions posed by the COVID-19 pandemic have affected the normal functioning of the economy. A country like India is facing a lot of concerns in all its sectors especially, in its fiscal system. This paper makes an attempt to examine the impact of COVID-19 first wave on Goods and Service Tax revenue collection and distribution in India and also studies the impact of COVID-19 first wave on the state wise GST revenue of the country. Research Design, Data and Methodology: Our study is based on published GST revenue data. Tools such as Paired Sample t-test, Wilcoxon signed rank test are employed to analyze the data. Results: Our results provide evidence that there is a sharp decline in the GST revenue in the months after the lockdown announcement. The large states show no significance impact of COVID-19 pandemic on GST collection. Whereas, small states like Manipur and Goa show significant difference in GST revenue collection & distribution between the pre and post lockdown period. Conclusion: The outcome of this study will help the policymakers to analyze the extent of the GST revenue loss to the government treasury and will allow them to take appropriate measures in the future.

• 자원ㆍ환경경제연구
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• 제9권4호
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• pp.701-725
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• 2000

Environmental taxes tend to compound the welfare cost of pre-existing tax distortions, the tax-interaction effect, however they also raise government revenues, tax revenue-recycling effect. By incorporating these two opposite tax effects, this paper examines a second- best environmental taxation for a polluting monopolist with distortionary taxes. The analysis suggests that the complications posed by pre-existing tax distortions as well as market structure can be key considerations in designing environmental taxes. In the tax setting game between regulator and regulated firm, we also derive the equilibrium tax rate and examine its relationship with distortionary taxes.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.103-115
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• 2020

In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state budget. The main objectives of this article are to identify the factors affecting corporate income tax non-compliance of enterprises in Ho Chi Minh City in accordance with the current situation of Vietnamese tax administration. We use several research methods, including the exploitation of information and practical experiences from both taxpayers and tax authorities; with Probit regression model on a sample of 187 enterprises that have been inspected or examined by tax authorities in Vietnam during the period from 2013 to 2017.The article identified eight factors affecting corporate income tax (CIT) non-compliance: (1) working capital/total assets; (2) revenue/total assets; (3) total debt/total assets; (4) loss in the previous year; (5) receivables/revenue; (6) the size of enterprises; (7) tax administrative penalties/tax payable; and (8) business field. In particular, the tax non-compliance was studied as a violation of Vietnamese tax laws by enterprises declaring an insufficient amount of CIT payable to the State budget.

• East Asian Economic Review
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• 제25권4호
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• pp.361-401
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• 2021

This paper sets up a two agent small open economy with monopolistically competitive firms and catching up with the Joneses to investigate the labor and capital Laffer curve, taking into account aging population along the line of Auray et al. (2016), Galí and Monacelli (2005), and Trabandt and Uhlig (2011). The paper finds that the higher the market power of firms is, the larger the consumption inequality between asset holders and non-asset holders is in the economy with aging population. It also finds that there is room for government to increase the tax revenue by raising tax rates under the economy with higher markup, as households will work more hours to compensate for their loss of labor income to tax hikes. The expected maximum tax revenue is likely to shrink with progressive taxations, since non-asset holders with additional dividend income work less and consume more. The paper finds that the fiscal multiplier decreases with the degree of progressive redistribution.