초록 열기/닫기 버튼
tax system and suggest the best practices between the system and national health promotion activities. We reviewed the articles and sources from journals and official dacuments of Korean Government. The current Liquor tax rate system can't control alcohol consumption, therefore it is necessary to change it to a system that is closer to that of other developed countries. First, it is necessary to change the current Liquor Tax Levy in Korea, which consists of a high tax rate for high priced alcohol and a low tax rate for low priced alcohol. Current Liquor tax was implemented without proper consideration of the percentage of alcoholic content in diferent beverages, and this is a loophole that leaks tax revenue and further contributes to consumption of the high percentage alcohol that increases alcohol harms. Second, alcohol has produced problems for Korean national health and its people, so a “Health Earmarked Tax" is appropriate to be levied for health promotion and harm prevention activities. And Levy Tax is one of alternatives for national health promotion. Third, it is an essential effort to increase the price of the alcoholic beverages for reducing alcohol consumption. It is necessary to do activities on the national health promotion fields such as lifestyle changing projects,alcohol research projects, treatment and rehabilitations projects for community, and so on by the health promotion funds from alcoholic beverages.
