통일재원 마련을 위한 법정책적 과제- 독일 통일재원의 우리나라에의 시사점 -

초록

Uniform costs it is necessary to start the reserve fund of a unified through the expansion of inter Cooperation Fund. In addition, it is aside the financial resources of 20 trillion won a year in parallel measures such as government bonds and issuing lottery or increase, budget and budget cuts are needed. If we have need a large-scale funding, we are able to explore the procurement plan of unified financial resources through unified tax levy and other attracting private funds like as project finance and real estate investment trust funding etc. If we look at the proposed West Germany took in Germany unification process, in some ways, has given Suggestion Korea. First, a long period of time, through exchanges and cooperation sustained, West Germany can reduce the cost unified by helping East Germany. The appropriate humanitarian assistance such as North and South separated families Exchange Support, social and cultural support, the inter-Korean economic cooperation and support et cetera through the South-North Cooperation Fund should help to reduce the unification cost and to recovery the homogeneity for unification. Second, looking at the case of Germany in conjunction with procurement of unification costs through tax policy, we could know that direct tax system does not impose a burden on low-income than indirect tax system. It requires social consensus, it is believed proposal to tax by adding the unified tax of certain income tax, corporation tax, inheritance tax, the gift tax is a direct tax is a reasonable. Third, by the federal government heading in relation to procurement unification costs Germany, budget savings, it is possible to know an example of providing a unified financial resources. It is needed that the South Korean government also cut the budget a minimum. After that every people must let the stockpiling efforts of a unified financial resources. Fourth, in the case of issuance of government bonds and the sale of state-owned property to make the purpose of a unified procurement cost, it is possible to know that there is a limit and problems. In other words, the issue of government bonds is not desirable to bring the transfer of the burden for future generations. Large sale of state-owned property is potential sale of the low price. So, there is a need for government bonds issued by self-control, the sale of state-owned property to be careful as much as possible.

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