Earticle

초록

영어

Sweden is known as the welfare state of high ‘total tax revenue’ and social expenditure. However, on facing economic and fiscal difficulties, Sweden implemented tax reform and fiscal restructuring on a large scale. This paper deals with the development of the swedish tax and fiscal system in the twenties century. Traditionally Swedish tax system had been characterized by high statutory marginal tax and broad tax allowance designed for encouraging productive investment of profit. The Swedish tax reform of 1991 is called as ‘the most far-reaching reform in any industrialized country in the postwar period’ due to its dramatic tax rate cut and tax base broadening. It was the outcome of political adjustment between Social Democratic and Conservative forces. As the result, Sweden currently enjoys fiscal substantiality by the generational accounting and wins the support of citizens for the tax system. This is why Sweden receives attention as a model state in market capitalism since 2008 fiscal crisis in Europe.

목차

1. 서론
 2. 스웨덴 조세 구성의 변화
  2.1 19세기 조세 구성의 특징: 관세와 주세
  2.2 스웨덴의 강한 2대 세금: 소득세와 고용주 사회보장기여금
 3. 스웨덴 조세·재정체계의 형성과 개편
  3.1 1960년대 ~ 1990년: 복지지출 증가와 국민부담률
  3.2 1990년대 이후: 재정위기와 구조개혁
 4. 1991년 조세 개혁의 내용과 결과
  4.1 1991년 조세개혁의 주요 내용
  4.2 1991년 조세개혁의 배경과 결과
 5. 현 단계 조세·재정체계 평가: 국민의 수용성과 미래 지속가능성
  5.1 조세체계에 대한 국민의 수용성 증가
  5.2 재정의 지속가능성 확보: 재정준칙과 세대 간 회계
 6. 결론
 《참고문헌》
 

키워드

저자

• 오건호 [ Oh, Keon-Ho | 글로벌정치경제연구소 연구실장 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  스칸디나비아 연구 [Journal of the Scandinavian Society of Korea]

• 간기

  반년간

• pISSN

  1229-8646

• 수록기간

  2000~2020

• 십진분류

  KDC 923 DDC 948