본문 바로가기 주메뉴 바로가기
22대 대한민국 국회 국회정보길라잡이 국회의원검색
회원가입 로그인
HOME

정보검색

소장정보 검색

국회도서관 홈으로 정보검색 소장정보 검색

결과 내 검색

동의어 포함

고급검색

인명/단체명

저자정보 상세정보
인명/단체명을 입력하세요.

키워드

  • 대표어

  • 외국어

-

목차보기

Title page 1

Contents 6

Preface 4

Foreword 5

Reader's guide 8

Executive summary 9

1. Conception 11

1.1. Determine the need for policy intervention 13

1.1.1. Identify the rationale justifying government intervention 13

1.1.2. Consider available policy options 14

1.2. Assess potential costs and benefits, and define clear policy objectives 14

1.2.1. Set ex-ante evaluation frameworks and requirements 14

1.2.2. Conduct ex-ante policy assessments 15

1.2.3. Define clear and measurable policy objectives aligned with national development goals 18

1.3. Establish procedures and governance mechanisms 19

1.3.1. Introduce tax incentives via primary legislation and consolidate them in the tax code 19

1.3.2. Set incentive duration and plan for ex-post evaluation at the outset 19

1.3.3. Anticipate potential reform challenges and risks 20

1.3.4. Set procedures and institutional arrangements for tax incentive governance 20

References 22

Notes 28

2. Design 32

2.1. Support effectiveness and efficiency of tax incentive design 33

2.1.1. Aim to stimulate additional investment and reduce windfall gains 33

2.1.2. Tailor design choices to policy goal and context 33

2.1.3. Consider diverse investor responses 34

2.1.4. Minimise potential for abuse 34

2.2. Design elements to maximise results while limiting costs 35

2.2.1. Select instrument that will best stimulate an investment response at lowest costs 35

2.2.2. Target to policy goals and consider relevant trade-offs 37

2.2.3. Consider if carryover, refundability and related provisions can support investment response 39

2.2.4. Limit excessive generosity and encourage review and evaluation 39

References 40

Notes 44

3. Implementation 46

3.1. Establish clear granting procedures, ideally based on self-assessment 47

3.1.1. Determine authorities involved in granting process and their responsibilities 47

3.1.2. Establish granting mechanism 48

3.1.3. Strengthen inter-agency cooperation to support verifications, data exchange, and audit 49

3.1.4. Require all beneficiaries to meet basic registration, filing and compliance obligations 49

3.2. Provide simple and predictable process to receive incentives 50

3.2.1. Streamline administrative costs and simplify applications 50

3.3. Enhance transparency of investment incentives 51

3.3.1. Provide clear, accessible, and up-to-date incentive-relevant information 51

References 52

Notes 54

4. Monitoring 55

4.1. Determine what to monitor 56

4.1.1. Compliance 56

4.1.2. Take-up 57

4.1.3. Cost 57

4.1.4. Performance & potential outcomes 58

4.2. Establish monitoring processes 59

4.2.1. Consider the most appropriate means to collect data and seek standard data formats 59

4.2.2. Set procedures for who collects data, and how data is shared & secured 60

4.3. Build capacity for data collection 61

References 61

Notes 64

5. Evaluation 65

5.1. Establish aims and governance of evaluations 66

5.1.1. Establish a framework to conduct evaluations, including goals, scope, and frequency 66

5.1.2. Require evaluations in law, backed by high-level commitment 67

5.1.3. Designate a team responsible for evaluation, and support coordination across relevant agencies 68

5.2. Determine most appropriate and feasible approach 69

5.2.1. Assess what type of evaluation is feasible, developing plan to improve quality of estimates and widen evaluation goals and capacity 69

5.2.2. Consider how existing data can be used to gain insights, and establish a strategy for collecting additional data that might be critical for evaluation 71

5.3. Report on findings of analysis 72

5.4. Consider and prepare for reform 72

References 74

Notes 78

Annex A. Key steps for improving tax incentive policymaking 81

Tables 7

Table 1.1. Key steps for improving tax incentive conception 12

Table 2.1. Key steps for improving tax incentive design 33

Table 2.2. Consider targeting specific policy goals through qualifying expenditure rather than outcome conditions 37

Table 3.1. Key steps for improving tax incentive implementation 47

Table 4.1. Key steps for improving tax incentive monitoring 56

Table 4.2. Identifying reasons for non-compliance can support policy reform 57

Table 4.3. Relevant data on tax incentive beneficiaries for evaluation 58

Table 5.1. Key steps for improving tax incentive evaluation 66

Figures 7

Figure 1. Lifecycle of a tax incentive for investment 8

Boxes 12

Box 1.1. Key definitions 12

Box 1.2. Determining the need for policy intervention: country examples 14

Box 1.3. Elements of a cost-benefit assessment of tax incentives 15

Box 1.4. Assessing potential costs and benefits, and defining clear policy objectives: country examples 18

Box 1.5. Establishing procedures and governance mechanisms: country examples 21

Box 2.1. Supporting effectiveness and efficiency of tax incentive design: country examples 35

Box 2.2. Challenges with tax incentive design: evidence from low- and middle-income countries 38

Box 2.3. Design elements to maximise results while limiting costs: country examples 40

Box 3.1. Establishing clear granting procedures: country examples 49

Box 3.2. Providing simple and predictable process to receive incentives: country examples 50

Box 3.3. Enhancing transparency of investment incentives: country examples 52

Box 4.1. Determining what to monitor: country examples 59

Box 4.2. Establishing monitoring processes: country examples 61

Box 5.1. Establishing aims and governance of evaluations: country examples 68

Box 5.2. Evaluation of tax incentives: towards a maturity model 69

Box 5.3. Determining the most appropriate and feasible evaluation approach: country examples 71

Box 5.4. Considering and preparing for reform: country examples 73

Annex Tables 7

Table A A.1. Key steps and recommended actions 81

추천서가 (다양한 추천 자료를 만나보세요)

권호기사보기

권호기사 목록 테이블로 기사명, 저자명, 페이지, 원문, 기사목차 순으로 되어있습니다.
기사명 저자명 페이지 원문 기사목차

권호

기사명 원문보기 기사목차
닫기