연구보고서 22-03 부가가치세 유효 세 부담 변화 추이 연구

Abstract

Ⅰ. 서론

Ⅱ. 부가가치세 면세제도 현황 1. 부가가치세 세제 현황 2. 부가가치세 면세 3. 주요국 부가가치세 면세 범위 비교

Ⅲ. 부가가치세 유효세율 추정방법과 추이 분석 1. 개요 2. 부가가치세 명목세율과 유효세율 3. 부가가치세 유효세율의 정의 및 추정방법 4. 산업 및 사업자별 부가가치세 유효세율 추이72

Ⅳ. 소비자의 부가가치세 유효 세 부담 1. 부가가치세 유효 세 부담 산출 2. 소비자의 부가가치세 부담 유효세율 3. 소결

Ⅴ. 요약 및 결론

참고문헌

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