조세지출 추정정보에 대한 연구: 공시정보를 중심으로

초록

This study examines the tax expenditure system of South Korea through the analysis of national and local tax expenditures and explores way to improve the tax expenditure budget (report) by reviewing international cases. Specifically, it focuses on the disclosure of estimated tax expenditures within the tax expenditure budget. While South Korea discloses estimates for three years of tax expenditure, the United States and Australia provide estimates for periods ranging from five to eight years. In addition, when examining the forecast error of tax expenditure estimates, we find that the forecast error is increasing by year, and the actual tax expenditures are higher than the estimates (forecasts), indicating a tendency to underestimated tax expenditures. The increasing trend of tax expenditure forecast error shows that it is necessary to systematically manage tax expenditure forecasts as the amount of tax expenditure (tax reduction) is increasing every year. Based on the disclosure information in the tax expenditure budget and review of overseas cases, this study suggests long－term tax expenditure planning and expansion of disclosure information. In order to improve the transparency and predictability of tax expenditures, it is necessary to disclose relevant information and discuss ways to improve the estimates accuracy. Above all, it is important that information on hidden expenditures (tax expenditures) along with fiscal expenditures is reliably prepared and disclosed in order to accurately assess and audit the effectiveness of national fiscal policies.

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