Nowadays the National Health Improvement Fund(NHIF) to which the quasi-health tax is appropriated to is raised in order to make a financial support for the National Health Insurance. This quasi-health tax is a quasi-tax which has a inductive and adjustive aim more than a financial purpose. In addition, the justificative factors - collective homogeneity, objective contiguity, collective responsibility, and collective utility - of quasi-tax containing a financial aim should be strictly applied to this quasi- health tax.
I think, however, that a collective homogeneity of taxpayers does not exist in this quasi-health tax and it excludes a factor of collective utility in that taxpayers are substantially not different. Moreover it is clear that the expenditure which the quasi- health tax expends is not exclusively used for the only welfare business of manufacturer and seller of tobacco who have legal obligations for a payment of the quasi-health tax. In this point, I think that the current quasi-health tax and the NHIF should be abolished as soon as possible because the system of financial resource funding by the quasi-health tax and the NHIF already lost its justification.
Though the quasi-health tax and the NHIF will be done away with it is inevitable to make a public support for the National Health Insurance. In this case a tax as a form of financial support would be better. Therefore the most practical alternative is to establish the new tax, so-called ‘Health Tax’ as a national tax. This Health Tax which includes alcoholic liquors, oils and tobaccos has an aim of imposing a tax to their consumption and expanding a tax base. Of course concentrative study and discussion on a more concrete tax object, taxpayers, tax rate, etc of Health Tax will be performed afterwards.