補助金의 國際規範과 韓國 補助金政策의 改編方向에 관한 硏究 = (A) study on the international regulation of subsidsidies and reform of Korean subsidy policy reform

다국어 초록 (Multilingual Abstract)

With the emergence of globalization following the advent of the WTO (World Trade Organization), domestic industrial policies and practices which have no significant meaning in international trade relationship in the part have become restricted. Following this, the Korean subsidy policy is also required to abide by international regulations in many respects.
That is because the agreement on subsidies and countervailing measures under the WTO system regulates ever country's industrial support systsm which give effects on export and import directly or have possibility of injury to trade matching country.
Against the bacground of this change in the world economic environment, the purpose of this study is to examine international regulation on subsidies under the WTO and OECD regimes and to show how subsidies contribute to unfair pricing policies.
Folowing this, a desirable see approach to subsidies by Korea is proposed. The method of analysis is through Vector Autoregression models and empirical verification of the effects that market effect interest as price subsidy index and the difference export subsidy interest. Besides this emprical analysis, there is a parallel documents survey.
The results of the research showed as fallows;
First, Korean subsidy policy must be reorganized to non-actionable subsidies. Subsidies for export improvement or enlargement of domestic production goods regarded as prohibited subsidies should be changed to countervailable subsidies or non-actionable subidies to fully utilize WTO agreements' postponement periods, and during its duration. It must be reduced gradually. In particular, partial adjustment of the funds for export industrius' facilities investment, trade financing and tax support system are inevitable.
Second, the improvement of objectivity in the implementation of subsidies policies and the exclusicn of specificity is needed. In particular, financial incentives provided through various funds is expected that a dispute about specificity in discretion of subsidizing action. Therefore precautious notice is needed.
Third, the establishment of an R＆D support system is needed. Though A＆D support which affects industrial competitiveness is belong to non-actionable sussidies, if that support to the negatively affects other countries' trade environment, it is possible to impose countervailing measures. This can be the basis of a dispute. Therefore, thorough administration of the contents of R＆D subsidies' payments and compliance with its rulls is required.
Fourth, the consolidation of a support system for small and medium enterprises is needed. That is because support for small and medium enterprises has a few trade distortion effects. In view of creating a sound industrial foundation and enhancing competitiveners, developed countries have utilized this.
However, with the start of the WTO system, not only developed countries but also Korean small and medium enterprses support system is permitted in the caresory of Actionable subsidies.
Therefore subsidy systems aimed at improvement of special industries, especially those aimed at export promotion and import transfer must be abolished.
Fifth, availability of enlarged funds and reduction of policy financing is needed. The prohibited factor about prohibited characterized support system ought to be eliminated. The problem of preferential treatment about interest about policy financing.
Throughout this paper, appropriate reforms in Korea's subsidy system are suggested accdrding to international regulations. While this paper tries to be as comprehensive as possible, limitations exist in emprical analysis and point of exclusiveness of taxation effect.

목차 (Table of Contents)

• 目次
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍와 方法 = 4
• 第2章 WTO體制의 補助金 規範에 대한 理論的 背景 = 6
• 第1節 社會厚生의 觀點에서 본 補助金의 經濟的 效果 = 6
• 1. 關稅賦課의 經濟的 效果 = 8
• 2. 補助金 支給의 經濟的 效果 = 10
• 第2節 戰略的 補助金政策의 經濟的 效果 = 14
• 第3節 世界厚生의 觀點에서 본 自由貿易의 效率性 = 17
• 第3章 補助金에 대한 國際規範 = 19
• 第1節 補助金의 定義 및 類型 = 19
• 1. 定義 및 分類 = 19
• 2. 特定性(Specificity)의 形成過程 및 體系 = 22
• 第2節 補助金에 대한 WTO의 國際規範 = 25
• 1. 禁止補助金(Prohibited Subsidies) = 26
• 2. 相計可能補助金(Countervailable or Actionable Subsidies) = 27
• 3. 許容 補助金(Non-countervailable or Non-actionable Subsidies) = 28
• 4. 相計措置 = 31
• 5. 開途國 優待措置 = 33
• 第3節 기타 國際規範 = 34
• 1. OECD 가이드 라인 = 34
• 2. 輸出保險에 관한 國際協約 = 36
• 第4章 韓國의 補助金制度와 輸出補助金에 대한 實證分析 = 38
• 第1節 韓國의 補助金 制度 = 38
• 1. 金融支援制度 = 41
• 3. 租稅支援制度 = 47
• 第2節 우리나라 補助金의 國際規範과의 關係 = 53
• 第3節 輸出補助金에 대한 實證分析 = 55
• 1. 實證分析의方法과 資料의 選擇 = 56
• 2. Granger의 因果關係檢定 및 VAR模型의 원용 = 60
• 3. 政策的 示唆點 = 71
• 第5章 韓國 補助金政策의 國際規範 對應政策 = 73
• 第1節 國際規範의 目的 = 73
• 1. 自由貿易 및 公正競爭秩序의 提高 = 73
• 2. 費用節減 = 74
• 第2節 韓國 補助金政策의 調整過程 = 75
• 第3節 問題點 = 78
• 1. 金融支援政策 = 78
• 2. 租稅支援政策 = 82
• 第6章 韓國 補助金制度의 改編方向 = 84
• 第1節 全般的인 改編方向 = 84
• 第2節 部門別 改編方向 = 89
• 第6章 要約 및 結論 = 102
• 參考文獻 = 107
• 〈부표〉分析統計資料 = 113
• 〈ABSTRACT〉 = 119