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특집 : 한국의 조세담론 정치: 세금폭탄론과 부자감세론을 중심으로
황규성 ( Kyu Seong Hwang ),강병익 ( Byung Ik Kang ) 민주사회정책연구원 2014 민주사회와 정책연구 Vol.26 No.-
이 논문의 목적은 2000년대 한국의 조세담론을 대표적으로 상징하고 있는 두 담론인 세금폭탄론과 부자감세론을 비판적으로 비교·검토함으로써 조세담론 지형과담론정치의 현주소를 진단함과 아울러 대안적인 담론 대결의 장(field)을 만들어내야 할 필요성을 제기하는 데 있다. 세금폭탄론은 참여정부의 부동산대책에 대해한나라당과 보수 언론을 주축으로 하는 담론 연합을 통해 제시되고 확산되었다. 세금폭탄론은 정부의 일관성 없는 부동산정책 전개와 맞물려 보수진영의 결집 효과뿐만 아니라, 집권세력의 내분을 이끌며 종부세가 사실상 무력화되는 헌재 판결로까지 이어졌다. 반면 부자감세(비판)론은 2008년 이명박 정부의 집권과 함께 추진된 대규모 감세정책에 대한 반대 담론으로서, 조세의 수직적 형평성에 기반을 둔 조세정의의 측면을 부각시킨 민주당과 진보진영을 중심으로 재생산되고 사회적으로 확산되었다. 부자감세론 역시 이명박 정부 기간 경제 위축을 기반으로 집권세력 내 갈등을 야기했고, 궁극적으로 감세정책의 후퇴 내지 축소를 이끄는 성과로 연결되었다. 하지만민주당은 이후 보편적 복지 논쟁으로 확대되는 과정에서 이에 조응하는 복지재정전략을 재생산하는 데는 소극적으로 일관했고, 복지정당으로서 조세정치를 주도하는 데 정치력의 한계를 노정했다. 이상의 논의에서 앞으로 조세담론 정치의 몇 가지 과제를 도출할 수 있다. 첫째,부정적 대상화 담론보다는 복지국가 확대 과정에서 조세의 역할을 적극적으로 부각시키고, 그 고유의 원칙인 과세형평성, 적정과세 혹은 능력과세(ability to pay), 그리고 부유층의 사회적 기여를 강조하는 부자증세의 담론 개발이 요구된다. 둘째,조세담론의 다각화가 필요하다. 세원을 발굴하는 것에서부터 탈세에 대한 엄격한사법적 집행, 그리고 담세와 조세 쓰임새의 선순환, 즉 우리가 지향해야 할 복지국가의 재정운영 메커니즘이 더 고민되어야 하겠다. 마지막으로 조세담론 간 경쟁의균형을 위해 조세의 공공적 성격을 부각시킬 정치세력의 육성이 절실하게 요구된다. 조세담론에 대한 상상력이 담보될 수 있는 정치세력의 존재와 활성화를 통해기존 자유주의 야당이 가지고 있는 시장 중심적 조세 관념의 변화를 기대할 수 있을 것이기 때문이다. 한국의 조세체계는 공평과세와 보편증세라는 두 가지 숙제를동시에 안고 있다. 정치의 역할과 담론투쟁의 방향도 여기에 있다. The aims of this article is to explain the elements of discourse and the realityof discoursive politics on taxes, to suggest the alternative field of discursivecompetition by comparing and reviewing ‘Tax Bombs(TB)’ and ‘Tax Reductionfor the Rich(TRR)’ that were typical tax discourses after economic crisisof 1997. TB as a discourse was appeared and proliferated by mostly the conservativeparty, Hannara and conservative medias which were desperately opposedto real estate policies of Roh Moo Hyun’s administration. This discoursehas not only united conservative camps but stirred up conflict in the powerbloc, finally contributed to weaken the tax on home and land. Meanwhile,TRR based on vertical tax-structure and tax justice was reproduced and sociallyspread out by opposition parties and progressive newspapers which were keepup with the massive tax reduction policies under Lee Myung Bak’s administrationafter 2008. TRR has achieved expected results that weaken and retrenchedthe range of tax reduction arousing controversy between ruling partyand government. The main opposition party, Minjoo, however, has revealedtheir political limitation in the course of extension to universal welfareprogram. Through this research, we found a couple of problems to solve for the betterdiscoursive tax politics. Above all, it is required that highlighting tax discoursesuch as tax equity, proper taxation, ability to pay in line with deepening welfarestate and increasing the social role of the riches. Second, it is necessarythat developing various tax discourse between vertical and horizontal aspects. Finally, political forces, from parties to actors, were to grow and strengthenfor dynamics of tax politics. There are two main tasks to reform tax system in South Korea. One is taxequity, the other is universal tax-increasing coincide with progressive taxsystem. In these tasks, we must impose larger role of politics and set the directionof tax discoursive struggle.
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황규성(Hwang Kyu-seong) 한국미술사학회 2003 美術史學硏究 Vol.- No.237
Since Sakyamuni has achieved complete truth, a good variety of views on Buddhas and Buddha-kayas (佛身) have been unfolded through the entire Buddhist history. There are three Buddha-kayas (佛身) on the Buddhas and it will be classified into Dharma-kaya (法身: Vairocana), Sambhoga-kaya (報身: Locana), Nirmana-kaya (化身: Sakya Tathagata) from Indian Buddhist history. Vairocana (毘盧遮那) as Dharma-kaya (法身) originated from the light of Universe in Zoroastrianism. Locana (盧舍那) as Sambhoga-kaya (報身) is the one who has achieved ultimate reality through the practice of great spiritual perfections. Sakya Tathagata (釋迦佛) as Nirmana-kaya(化身) is a historical figure born to the world as Sidhartha Gotama in order to save mankind. In Northern part of Asia such as China, Korea and Japan, all the views on Buddhas and Buddha-kayas of Buddhism were prosperous with many schools or sects. It is uncertain that the thoughts of Threefold-body of Buddhas were represented into art works in India, but we find that Vairocana was embodied as supreme Buddha in Hua-wen Sect (華嚴宗) of Chinese Buddhism around the mid eighth century. Upon at least the late eighth or early ninth century, Chinese artisans started to make statues of Triratna. In Japan where Esoteric Buddhism was prosperous, they did not make any statues of Three Buddhas. It is not yet defined when the three Buddhas started to be made in Korea. But we estimate that it was about the tenth century. In Chosun (朝鮮) dynasty (1392-1910), Koreans began to create paintings of three assemblies of Buddhas. These pictures are usually been enshrined in the Hall of Light (大寂光殿, 大光明殿) of major temples and as large as ten or fifteen meters. The paintings of three assemblies of Buddhas are mostly from late Chosun dynasty and show stylistic changes in three stages (1636-1727, 1725-1800, 1801-1910). The paintings are classified into three different types according to their compositions. Type I is representative form of the paintings of three assemblies of Buddhas, for it has all three Buddha-kayas(figures 4-8). Type Ⅱ shows double composition of three Buddha-kayas (Vairocana, Locana and Sakya Tathagata) and three Buddhas in three places (Sakya Tathagata, Amitabha and Bhaisaiyaguru). It is said that Type Ⅱ is the result from unifying two different Buddhist doctrines under the repression of Chosun dynasty. Type Ⅱ is usually represented with crossed or triangular compositions (figures 9-11). In type Ⅲ, only one of the three Buddha-kayas is illustrated according to religious requirements. It may represent a) Vairocana as Dharma -kaya(figures 12), b) Locana as Sambhoga-kaya (figures 13-14), or c) Sakya Tathagata as Nirmana-kaya (figures 15-16). The formations of paintings of three assemblies of Buddhas have been developed from simple compositions to complicated ones: three Buddhas with Vairocana at the center or three Buddhas with Vairocana at the rear → three assemblies of Buddhas → double composition of three Buddha-kayas and three Buddhas in three Buddhist places. The paintings of three assemblies of Buddhas examined above represent most beautiful and ideal world of Buddhism and are distinguished artistic embodiment of universal truth of Buddhism as well as one of the most perfect objects to be worshiped.
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