건강세제 관련 해외연구 동향분석 및 정책적 시사점－건강세제 도입방안 연구－

Countries around the world have been imposing tax on food that harms health to achieve the policy goal of promoting public health. In particular, these countries consider health tax on sugar, meat, and junk foods to be an effective policy tool to prevent obesity and vascular disease by inhibiting consumption. The purpose of this study is to identify international trends in health tax and to suggest policy implications for future introduction of health tax in Korea in a situation where positive or negative aspects of health tax are mixed. In particular, this study examines research trends of overseas health tax and tries to draw implications through introduction cases of health tax. In addition, this study suggests the introduction of health tax in terms of income taxation and consumption tax as an exploratory method to introduce health taxation as follows.
First, the introduction of health taxation at the taxation stage of income is to establish the deduction of health care manpower and facility investment tax amount. Most of the existing health tax introducing countries are operating in the form of consumption tax, but there are few side effects. Therefore, this study is to give the tax credit benefit as a form of tax expenditure for companies that invest in health facilities for universal health of the people.
Second, the introduction of health taxation at consumer taxation stage gradually impose individual consumption tax on consumers buying food materials that harm health. This seems to be similar to the way that overseas countries have introduced health taxes, but it is a progressive system for enhancing the corrective function.
This study suggests the international research trends, the pros and cons of introducing health tax, and the introduction of health tax, which should be considered in Korea 's introduction of health tax. Therefore, the results of this study provide policy implications for the introduction of health tax in Korea.