우리나라 조세지출분류체계 개선방안 연구：기준조세체계 도입을 중심으로

초록

[Purpose]This study evaluates tax expenditure classification and proposes the introduction of a Benchmark Tax System (BTS) to improve fiscal transparency and management efficiency. It establishes an analytical foundation for rational policy evaluation and fiscal operation [Methodology]The study adopts a hybrid approach that integrates international frameworks with domestic realities. It defines four basic principles for the BTS and designs specific criteria for major taxes to ensure both theoretical consistency and practical applicability. [Findings]Aligning with international standards, “structural reliefs” are categorized as part of the BTS and excluded from policy－driven expenditures. By presenting four principles and tax－specific criteria, the study demonstrates the framework’s applicability through the reclassification of current “structural expenditure” items into structural reliefs and policy expenditures. [Implications]The study recommends legislating a BTS－based dual classification and establishing an independent Tax Expenditure Analysis Committee’. These reforms maximize resource allocation efficiency through evidence－based policy making.

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