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自20世纪70年代起,随着经济全球化的发展和信息全球化进程的加快,各国之间的竞争加剧,财政支出规模也明显加大。为了提高政府部门的工作效率、摆脱政府财政困境,各发达国家相继掀起了以“提高绩效预算”为核心的政府部门改革高潮。本文将以韩国为例,结合计量模型和相关数据来分析韩国涉外税式支出的效率和有效性,对韩国税收优惠政策做出绩效评价,最后对如何吸引和利用外资进行一些思考,并提出一些政策建议。
Since the 1970s, with the development of economic globalization and the globalization of information, the competition among various countries has intensified, and the scale of fiscal expenditure has also been significantly increased. In order to improve the efficiency of government departments and get rid of the government’s financial difficulties, the developed countries have successively set off the climax of the government reform with the core of “improving performance budget.” Taking South Korea as an example, this paper analyzes the efficiency and effectiveness of tax-related expenses in South Korea by combining the econometric model and related data to evaluate the performance of South Korea’s preferential tax policies. Finally, some suggestions on how to attract and utilize foreign capital are put forward. policy suggestion.