인하대학교 행정학과 재무행정론(2015) 기말고사 예상문제

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<8과. Tax Evaluation Criteria>
1) Different between general tax and selective tax (p.442)
*General Tax (일반조세)
: taxes all of the components of the economic base, with no exclusion, exemption, or deductions from the tax base
ex) value added tax

*Selective Tax (직접조세, 선택세)
: levies only certain portions of the tax base
ex) excise tax특별소비세 on particular good or service

*general or selective tax
: A general sales tax applies to all transactions at a level of economic activity, except for certain listed exemptions. (eg. a sales tax applied to all sales at retail except those of food). 식료품을 제외한 모든 유통의 판매에 적용됨.
A selective sales tax (commonly called an excise tax, 특별소비세) applies only to enumerated(열거된) transactions (eg. a lodging tax applied to room rentals for thirty days or less)

2) Average Tax Rate (ATR, 평균세율) p.362
: Average Tax Rate (ATR) means "Total taxes / value of the tax base" or it is called by tax liability divided by taxable income. It always lies below the marginal rate.

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