동아시아 국가에서의 조세와 국가의 경제적 역할 = 비교의 시각

다국어 초록 (Multilingual Abstract)

This study provides a comparative analysis of national tax systems in seven East Asian states in terms of their tax levels and structures. The central argument of this study is that the nature of national tax system is constructed by the economic role of the state in governing national economy. In this study, the economic role of the state is conceptualized by the two dimensional approach to distinguish between national economic policy priority and national economic policy making pattern as the two dimensions of the economic role of the state. National economic policy priority refers the state’s preferred value between equality and efficiency. National economic policy making pattern stipulates a dominant institutional mode of national economic policy making represented by the two ideal types of majority voting and negotiated agreements. Each dimension of the economic role of the state is analyzed empirically through examining tax levels and tax structures in national tax systems that respectively represent national economic policy priority and national economic policy making pattern. On the basis of this two dimensional conceptualization of the economic role of the state and comparative analysis of national tax systems, this study provides an important empirical finding that East Asian states share a commonality of low tax levels and a common transitional tendency towards national tax structures with a relatively larger share of direct taxes in total tax revenue, implying a possible convergence towards the American style of national tax system.

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