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자유주의는 개인적 자유를 중시하며, 법의 지배가 이루어지길 기대한다. 역외금융센터는 사실상 자유주의 사상을 현실에 가장 잘 적용시키고 있는 경제체제라고 할 수 있다. “간섭받지 않는 영역이 더 넓어지면 나의 자유도 더 넓어진다”는 벌린의 소극적 자유가 다른 어떤 체제에 비해서 가장 많이 실현된다고 볼 수 있다. 우선 범죄행위로 타인이나 법인에게 위해를 가하지 않는 한 어떤 나라에 비해서도 규제가 가장 최소화됨으로써 금융회사를 포함하는 기업의 활동이 가장 자유롭게 이루어지고 있으며, 그 결과 금융혁신이 빠른 속도로 진행되고, 그에 따라 자국의 금융산업과 더불어 세계적인 금융산업의 발전에도 크게 기여한다. 다음으로 낮은 세율이 유지되거나 혹은 정액세 형태의 수수료를 징수함으로서 기업으로 하여금 조세와 관련된 각종 서류작성과 유지 및 보관과 관련된 각종 시간적 및 금전적 비용들, 소위 영업외비용을 절감시키고 있다. 자유지상주의자 노직이 언급하고 있는 것처럼 “노동소득에 대한 과세는 강제노동과 같다”는 주장을 그래도 가장 많이 수용하고 있는 곳이 역외금융센터라고 볼 수 있다. 끝으로 역외금융센터는 공정한 경쟁이 이루어질 수 있는 제도적 환경을 조성하려고 노력한다. 범죄와 관련된 금융행위를 방지하기 위한 금융감독이 강화되고 있으며, 금융회사 및 각종 기업들의 준법을 도와주기 위하여 각 역외금융센터들은 자문 방식을 통해서 기업들의 요구사항들을 규칙이나 지침 등에 반영시키고 있다. 즉 기업들이 준수할 수 있으며 그리고 기업들의 불편을 최소화하는 방향으로 규제하려고 한다. 그리고 분쟁이 발생하는 경우에는 공정한 사법제도가 작동하도록 선진 사법시스템을 도입하고 있다.


<ABSTRACT> Liberalism and Offshore Financial Center Sang Soo Park Professor Department of Economics Jeju National University Liberalists consider the individual liberty to be the most important, and hope the rule of law comes true in the real world. Offshore financial center would be, I think, the economic system where liberal thought would be realized very well. I. Berlin’s negative liberty, that is to say “The wider the area of non-interference the wider my freedom”, would be more maximized in offshore financial center than any other systems. My conclusion is as follows: Firstly, unless any one’s action harms other person or legal person, the regulation on that action would be minimized in offshore financial centers compared with any other countries, so that corporate activities involving financial companies would be more active and more liberal. Ultimately, financial innovation will proceed very rapidly and then contribute to the development of financial industry in the offshore financial center and the world. Secondly, maintaining low tax rate or charging fee in the lump-sum tax form, offshore financial center can make each company save many kinds of non-operating expenses, that is time and money cost concerning the preparation and preservation of tax documents. I think offshore financial center would accept most largely R. Nozick’s statement, “Taxation of earnings from labor is on a par with forced labor.” Lastly, offshore financial center will make the best effort to produce the systematic environment where the just competition can prevail. To prevent the financial crime action financial supervision is being strengthened, and to help the compliance of financial companies of all kinds the regulations and guides of each offshore financial center reflect the needs of companies of all sorts by means of consultation process. And each offshore financial center introduces the advanced legal system to operate the just jurisdiction.


<ABSTRACT> Liberalism and Offshore Financial Center Sang Soo Park Professor Department of Economics Jeju National University Liberalists consider the individual liberty to be the most important, and hope the rule of law comes true in the real world. Offshore financial center would be, I think, the economic system where liberal thought would be realized very well. I. Berlin’s negative liberty, that is to say “The wider the area of non-interference the wider my freedom”, would be more maximized in offshore financial center than any other systems. My conclusion is as follows: Firstly, unless any one’s action harms other person or legal person, the regulation on that action would be minimized in offshore financial centers compared with any other countries, so that corporate activities involving financial companies would be more active and more liberal. Ultimately, financial innovation will proceed very rapidly and then contribute to the development of financial industry in the offshore financial center and the world. Secondly, maintaining low tax rate or charging fee in the lump-sum tax form, offshore financial center can make each company save many kinds of non-operating expenses, that is time and money cost concerning the preparation and preservation of tax documents. I think offshore financial center would accept most largely R. Nozick’s statement, “Taxation of earnings from labor is on a par with forced labor.” Lastly, offshore financial center will make the best effort to produce the systematic environment where the just competition can prevail. To prevent the financial crime action financial supervision is being strengthened, and to help the compliance of financial companies of all kinds the regulations and guides of each offshore financial center reflect the needs of companies of all sorts by means of consultation process. And each offshore financial center introduces the advanced legal system to operate the just jurisdiction.