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Research Area
Tax System & Tax Administration
Research on the fundamental policy goals underlying tax policy, the historical development of tax
systems, socio-economic functions of tax systems, the culture of tax administration, the long-term
policy direction of the tax system and comparative study of national and international tax systems
International Taxation
Systematic research on international taxation to meet the demands of both the government and private
sector on international tax in a rapidly changing global economy.
Tax system in the Era of Local Autonomy
Research on the tax assignment and revenue sharing between the central and local governments,
allocation of revenue sources among local governments, intergovernmental transfers, and budget
analyseis of local governments.
Fiscal Policy and Government Expenditure
Research on fiscal policy and gvernment budget on related issues: welfare system, education, national
defense and social overhead capital
Consultation, Contract Research and Others
- Consultation :
Provide policy reference material, review and advise on policy drafts by the government in relation to
formulation of tax, budgetary and financial policies.
- Contract research projects :
Conduct long-term research on selected projects in the area of public finance and financial matters
requeseted by both the government and private sector.
- Others :
Special long-term projects such as "History of Korean Tax Policy" which reflects 50 years of tax
policies of Korea and the productivity of the public sector.