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한미 FTA 협상과 자동차세 개편방향Korean-USA FTA Negotiation and Automobile Tax
- Other Titles
- Korean-USA FTA Negotiation and Automobile Tax
- Issue Date
- 2007
- Publisher
- 한국국제조세협회
- Keywords
- 한미 FTA; 자동차세; Korean-USA FTA; Automobile Tax
- Citation
- 조세학술논집, v.23, no.1, pp.155 - 189
- Journal Title
- 조세학술논집
- Volume
- 23
- Number
- 1
- Start Page
- 155
- End Page
- 189
- ISSN
- 1598-477X
- Abstract
- From the pure domestic point of view the absolute level of tax burden with automobile taxes in Korea is not so high and the distribution of tax burdens in buying, possessing and using levels is also not so different in comparing to major foreign countries. So the first thing to do is simplifying the complicated tax on tax system in Korean Automobile Tax System. Regarding Korean-USA FTA we have to consider price-oriented system and simplifying the tax rate scheme.
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