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미국의 경제적 투명성과 지속적 발전을 위한 시스템에 관한 연구
분야 사회과학 > 경제학
저자 전승훈 ( Seung Hun Chun )
발행기관 한국비교경제학회
간행물정보 비교경제연구 2004년, 제11권 제2호, 169~204쪽(총36쪽)
파일형식 0d700134.pdf [다운로드 무료 PDF 뷰어]
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국문초록
미국에서 경제활동은 철저한 투명성을 바탕으로 자율성과 정부의 공정한 사후교정의 시스템으로 규율 받고 있는 것으로 분석된다. 이러한 투명성과 자율성이 사회적 신뢰와 효율성(efficiency)으로 사회의 안경적 발전에 토대가 되고있다. 이는 선진국 문턱에서 정체하고 있는 한국경제로서 지속적 발전을 위한 경제적 시스템을 구축하는데 하나의 본보기가 될 수 있을 것이다.
 
 
영문초록
The aim of this paper is to analyze the rules of economic activities in the US with respect to transparency. For this purpose, interviews were held with people who come from different professions, such as businessmen, CPAs, licensed real estate agents, and lawyers, all who have been working in the US for over 20 years. The specific details were supplemented with documents. It is observed that the basis of systems that discipline the economic activities in the US lies on securing transparency. To study the levels of transparency in their processes, the economic activities have been analyzed in three aspects: 1) financial transaction, 2) property management, and 3) accounting management of a corporation and sole proprietorship. The transparency of financial transactions is secured by application of the following three mechanisms. First, in principle, the bank obtains the financial records through personal checks and credit card transactions which provide both the recipient`s and account holder`s information and keeps them as reference. There is no underground private money market in the US and almost all financial transactions are done through financial institutions. Secondly, it is required to report to the IRS(Internal Revenue Service) financial transactions over a certain amount-transactions exceeding $10,000 or $5,000 with suspicion. Also, it is required to report to the tax authorities wage payment over $10($600 prize money from gambling) that has been paid to another party. Lastly, the personal credit history built from financial transactions, such as loans and payments, is stored in the database and used for credit rating. With property management, on the basis of financial transparency, the real estate trade and price revaluation system secures the transparency and credibility of the real estate value for taxation. The real estate market in the US is a perfectly competitive market for the reason that the property profile is completely open to the public and that anyone could intermediate the deal. According to the procedure of real estate transactions, the lawyers of both seller and buyer sign the written contract which contains the price and conditions of the sale, and the transfer of payment is managed as an escrow account and settled by the lawyers at the closure of the deal. Under this circumstance, a false statement of the deal cannot be achieved and fair taxation is realized. When it comes to assessment of property tax, the fair market value is computed through an equalization system of local and state governments that has been developed on the basis of the history of real estate sale prices. On the basis of transparency in business activities, the US system is analyzed to consist of two additional subsets which are the autonomy of individual economic activities and the ex-post corrective mechanisms by the government. In guaranteeing the autonomy of individual economic activities, the whole process is under the individual`s freedom to earn and spend money, and to file the income and pay the taxes. Individuals and enterprises will be free from the influence of government officials if they do not violate the law. The ex-post corrective mechanisms of the government remedy misbehavior of individuals and enterprises adding to the self-purge function of transparency. The core of this mechanism is in fairness. The higher in social status people are, the more likely they are to be prosecuted. How does the system of "transparency, autonomy, and the ex-post corrective mechanism" lead the economic activities of individuals and result in the long-term economic performance of the society? As an individual, the only way to enjoy high standards of living is to work hard and pay taxes honestly. In the operation of business, an easy access to a loan with low interest is available only to those with a good credit history. This kind of system propels a sustainable economic prosperity with high efficiency and social trust. The t
 
 
투명성, 시스템, 경제발전, 미국, 한국경제, transparency, economic system, economic development, United States, Korean economy
 
 
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