본고는 재원조달 수단으로서의 특성 등 부담금 제도의 경제적 특성에 입각하여 정책 운용 방향의 기본틀을 제시하고(본 연구의 일부는 부담금운용평가단(2003) 기초자료로활용), 최근 징수액이 급격히 늘고 있는 국민건강증진부담금의 실태와 향후 운용방향을 부담금제도 전반의 틀안에서 비교분석하는 점에서 기존연구와 구분된다. 우리는 먼저 부담금 제도의 실태 파악이 중요하며, 이를 토대로 법제화가 필요한 부담금의 조속한 법제화, 현황 파악 불충분으로 인해 기금관리기본법 관리대상에서 제외된 부담금의 조속한 관리대상 포함, 불필요하게 부담금으로 규정, 관리하고 있는 부담금의 신속한 폐지 혹은 제외, 통폐합과 조세 전환이 필요한 부담금의 단계적인 통폐합과 조세 전환 작업을 추진해 나가는 것이 중요하다고 지적하였다. 아울러 국민건강증진부담금의 부과방식과 재원의 활용방식에 대해 재검토가 필요하며 조기에 조세로 전환하는 것이 필요하다고 지적하고 있다. 이 때 용도가 제한된 목적세인 "국민건강 (증진)세"로의 전환을 고려할 수 있지만 이보다는 용도가 광범위한"복지(목적)세"로 전환하는 것이 더 바람직하다고 제시하고 있다.

In this paper we investigated the characteristics, function, revenue of earmarked taxes and non-tax revenue including user fees, user charges which are operated in Korea 2004. Especially this paper focused a kind of tobacco tax that is called as `charge for health promotion` that is levied to tobacco which retail price is over 200 won. Korean government enacted a law named as "Basic law for management of user charges and earmarked taxes" in December 2001 and Ministry of Planning and Budgeting started to manage and control over 100 charges and earmarked taxes that have been operated for long times by each department and ministry without central authorities including newly enacting ones. `Charge for health promotion` has been operated from May1997 and charged to tobacco and public health insurance, but its rate strengthened in January 2002 from 2 won per pack to 150won per pack and increased to 354 won in December 2004. In this July its rate will be increased to near 600won per packto prevent young man from smoking for decreasing smoking population. We suggest in this paper to review its assessment method from present `charge` to `formal earmarked tax` in early times, because in case of tax is necessary parliamentary review to amend its rate and assessment base etc. And if possible the type of `welfare tax`, a kind of earmarked tax is desirable for securing revenues needed for public welfare service supply, in stead of `health promotion tax` etc that are likely to be restricted in its usage. In present government department and ministry can amend its rate and assessment base in any time if they want necessary, so that likely to be abused.