조세지출예산제도와 정책과제 (국회예산처 2004)

invalid-file

요 약

정부가 소비, 투자 등 민간부문의 특정 행위를 촉진하기 위해 사용하는 재정정책의 내용은 직접 예산에서 지출하는 재정지출(direct expenditures)과 조세를 감면해줌으로써 간접적으로 지출하는 조세지출(tax expenditures)로 구분된다.

이중 조세지출은 직접적인 재정지출보다 규모면에서는 작지만, 간편하고 비용이 덜 든다는 점 때문에 그 규모가 점점 늘어나는 추세를 보이고 있다. 특히 경기부양 등으로 인해 정부지출에 대한 수요가 증가함에도 불구하고, 외환위기 이후 지속적으로 증가해 온 조세부담률을 더 이상 높이기 어려운 현재와 같은 상황에서는 조세지출이 더욱 선호될 가능성이 높다. 이에 본 연구에서는 조세지출의 효과적이고 효율적인 운용을 위한 방안을 검토하였다. 본 연구의 결과는 다음과 같다.

정책수단으로서 조세지출은 외부효과로 인한 자원배분의 왜곡을 치유하는데에 한정하여 사용될 필요가 있으며, 가격탄력성이 낮은 재화에 대한 조세감면은 가급적 시행하지 않는 것이 좋다. 그리고 조세지출은 그 혜택이 특정 산업이나 과세계급에게 돌아가는 특징이 있기 때문에 정부정책이나 조세의 중립성이 중요한 시점이라면 조세지출을 사용할 때 주의할 필요가 있다.

조세지출의 효율적인 운용을 위해서는 일몰규정의 실효성을 강화하고, 신규조세지원을 제한하기 위해 재정지출과 조세지출을 포괄하는 지출규모한도제를 도입할 필요가 있다. 그리고 조세지출과 재정지출이 연계성을 강화하기 위해 조세지출 관리시스템을 변화시켜야 한다.

조세지출의 효율적인 통제를 위해 가장 유용한 제도는 조세지출의 내역과 규모를 기능별 ․세목별로 분류하여 공표하는 조세지출예산제도이다. 조세지출예산제도는 조세지출의 내역과 규모를 기능별 ․세목별로 분류하여 공표하는 제도로서 기득권화되고 만성화된 조세지출에 대한 효과적인 통제 및 조세지출과 재정지출의 연계 운용에 유용한 제도로 알려져 있다.

우리나라에서는 1999년부터 ｢조세지출보고서｣가 제출되고 있으며, 지난10월19일 국회에 제출된 ｢국가재정법안｣을 통해 이의 법적인 근거를 마련하려고 하고 있다. 그런데 ｢국가재정법안｣은 조세지출예산제도와 최근에 이루어지고 있는 재정제도 개혁과의 연계방안, ｢조세지출보고서｣의 제출시기, ｢조세지출보고서｣의 작성대상연도 등에 대한 구체적인 내용을 포함되어 있지 않아, 조세지출예산제도를 효과적이고 효율적으로 운용하는데 한계를 가질 것으로 보인다.

따라서 최근 이루어지고 있는 재정제도 개혁과 조세지출예산제도의 연계를 위해 총액배분 자율편성 제도를 운용하면서 총액배분 시 예산과 기금뿐만 아니라 조세지출이 동시에 고려되어야 한다. 조세지출과 재정지출의 연계 운용을 통한 자원의 효율적 분배를 달성하기 위해 ｢조세지출보고서｣는 최소한 다음년도 전망치까지 작성되어야 한다. 또한 국가재정운용계획과 연동하여 향후 3-5년간의 전망치를 작성하는 방안이 검토되어야 한다. 조세지출에 대한 성과관리 역시 재정지출과 마찬가지로 이루어져야 한다.

이외에도 ｢조세지출보고서｣의 제출이 예산안 및 결산안 제출 시점에 이루어지도록 명시화되어야 하며, 기능별 분류에 의한 조세지출규모는 가급적 통합재정 세출의 기능별 분류와 일치시켜야 한다. 그리고 ｢조세지출보고서｣에 지방세 감면 내용을 포함하는 것에 대한 타당성 검토가 이루어져야 한다.

<목차>

I. 서 론 / 1

1. 문제제기 ····················································································1

2. 본 연구의 구성 ············································································3

II. 조세지출의 개념 및 특징 / 4

1. 조세지출의 개념 ···········································································4

2. 조세지출에 대한 이론적 논의 ···························································6

  가. 조세지출과 외부효과····································································6

  나. 조세지출과 재정지출····································································8

3. 조세지출의 형태 ··········································································10

4. 조세지출 추정방법 ·······································································10

5. 조세지출에 대한 찬반 논의 ····························································11

III. 한국의 조세지출과 정책과제 / 15

1. 한국의 조세지출 규모 ···································································15

  가. 연차별 조세지출 규모·································································15

  나. 세목별 분류에 따른 조세지출 규모·················································16

  다. 감면 방법별 분류에 따른 조세지출 규모···········································18

  라. 기능별 분류에 따른 조세지출 규모··············································· ·21

2. 조세지출과 한국의 조세제도 ···························································24

  가. 높은 수준의 소득세 감면 ···························································24

  나. 투자에 대한 조세지출과 자원배분의 문제·········································26

3. 조세지출의 개선방향 ·····································································26

  가. 조세지출 정책 활용의 기본원칙·····················································26

  나. 조세지출의 바람직한 운용을 위한 과제············································28

V. 조세지출예산제도와 정책과제 / 32

1. 조세지출예산제도 도입 근거 ···························································32

2. 한국의 조세지출보고서 ···································································33

  가.  작성 현황··············································································33

  나. 조세지출보고서의 문제점·····························································34

3. 주요국의 조세지출예산제도 ····························································36

  가.  독일 ···················································································38

  나.  미국 ···················································································40

  다.  프랑스 ·················································································42

  라.  캐나다 ·················································································43

4.｢국가재정법안｣과 조세지출예산제도의 정책과제 ·································46

  가. 재정제도 개혁과 조세지출예산제도·················································46

  나.기타 정책과제 ··········································································47

V. 결 론 / 49