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KMID : 1124020050210020197
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Korean Social Security Studies
2005 Volume.21 No. 2 p.197 ~ p.228
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User Charges and Earmarked Taxes in Korea focusing tobacco tax
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Bae Jun-Ho
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Abstract
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In this paper we investigated the characteristics, function, revenue of earmarked taxes and non-tax revenue including user fees, user charges which are operated in Korea 2004. Especially this paper focused a kind of tobacco tax that is called as `charge for health promotion` that is levied to tobacco which retail price is over 200 won. Korean government enacted a law named as "Basic law for management of user charges and earmarked taxes" in December 2001 and Ministry of Planning and Budgeting started to manage and control over 100 charges and earmarked taxes that have been operated for long times by each department and ministry without central authorities including newly enacting ones. `Charge for health promotion` has been operated from May1997 and charged to tobacco and public health insurance, but its rate strengthened in January 2002 from 2 won per pack to 150won per pack and increased to 354 won in December 2004. In this July its rate will be increased to near 600won per packto prevent young man from smoking for decreasing smoking population. We suggest in this paper to review its assessment method from present `charge` to `formal earmarked tax` in early times, because in case of tax is necessary parliamentary review to amend its rate and assessment base etc. And if possible the type of `welfare tax`, a kind of earmarked tax is desirable for securing revenues needed for public welfare service supply, in stead of `health promotion tax` etc that are likely to be restricted in its usage. In present government department and ministry can amend its rate and assessment base in any time if they want necessary, so that likely to be abused.
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KEYWORD
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Fee for Health Promotion, User Charges, Fund for Health Promotion, Cigarette Price
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