소비세 분야에서 응능과세원칙의 실현

Abstract

Under the globalized economy the trend of worldwide decreasing tax rate bring some restrictive effect for countries by tax policy decision of national concern. They can not choose the level of pay to ability principle of taxation what they originally prefer. This study suggests an alternative for this situation in pursue of strengthen the indirect taxation. Concretely, in the future for indispensible goods to life zero rate system must be applied widely than tax exemption. And for the countries as Korea,which has lower standard VAT rate of 10% than major EU Countries, it is reasonable to realize pay to ability principle of taxation in applying additional special indirect taxes than in reduced rate of VAT.