earticle

영어

By managing tax expenditures in line with budget expenditures, the tax expenditure budget system, as well as the tax credits ratio limit system in National Finance Act, raises the efficiency of resources allocation, improves the transparency of fiscal management, and controls excessive tax benefits requested by the Parliament. Based on analysis of this study, fiscal responsibility of the government should be strengthened, estimation methods should be developed for the accuracy of tax expenditures, and data collection and reporting system should be refined to improve the tax expenditures budget system. Consequently, this study is expected to contribute to providing academic and practical implications to relevant future cases.