지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 연구보고서
- 저자정보
- 발행연도
- 2011.12
- 수록면
- 1 - 290 (290page)
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초록· 키워드
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This study focuses on the tax reform for fiscal decentralization in Korea. In Chapter 1, we present the purpose and methods of this study. In Chapter 2, we study the circumstances of fiscal decentralization and the problems of fiscal structure in Korea. The fiscal state and problems in Seoul Metropolitan City will be analyzed in Chapter 3. In Chapter 4, the financial relations between the central and local governments, and the local tax system in Korea, and suggest the tax reform solution for the improvement of fiscal decentralization.
This study reviews the theoretical and historical background of fiscal decentralization by the survey of relevant literature. Also, we study the major characteristics of the allocation system of tax base between the central and local governments, and analyze the structural problems of local finance in Korea. First, the Korean tax system is concentrated heavily on the national taxes as 80% of the total tax revenue. Thus the central government plays a vital role in resource allocation. Secondly, the local tax revenue is distributed unevenly among local jurisdictions. The regional inequality in revenue-raising capacity is a major policy obstacle to redesign the local tax system depends heavily on the property-related taxes, lack of elastic revenue-raising capacity.
Therefore, the overall reform of local tax system revising the allocation of tax bases between the central and local taxes is needed for the fiscal decentralization. In this study, we propose mainly the adjustment between the national and local taxes.
We studies liquor tax, transportation-energy-environment tax, transfer income tax and special consumption tax. Also, the improvement of local income tax and local consumption tax will be studied and the effect of the reform in these taxes on the local finance will be simulated. Finally, we suggest an organization for the prior consultation between the central and local governments, because it is important to adjust interests between the two parties before the central government makes local policy decisions.
This study reviews the theoretical and historical background of fiscal decentralization by the survey of relevant literature. Also, we study the major characteristics of the allocation system of tax base between the central and local governments, and analyze the structural problems of local finance in Korea. First, the Korean tax system is concentrated heavily on the national taxes as 80% of the total tax revenue. Thus the central government plays a vital role in resource allocation. Secondly, the local tax revenue is distributed unevenly among local jurisdictions. The regional inequality in revenue-raising capacity is a major policy obstacle to redesign the local tax system depends heavily on the property-related taxes, lack of elastic revenue-raising capacity.
Therefore, the overall reform of local tax system revising the allocation of tax bases between the central and local taxes is needed for the fiscal decentralization. In this study, we propose mainly the adjustment between the national and local taxes.
We studies liquor tax, transportation-energy-environment tax, transfer income tax and special consumption tax. Also, the improvement of local income tax and local consumption tax will be studied and the effect of the reform in these taxes on the local finance will be simulated. Finally, we suggest an organization for the prior consultation between the central and local governments, because it is important to adjust interests between the two parties before the central government makes local policy decisions.
목차
[표지]
[목차]
[표목차]
[그림목차]
[Table of Contents]
제1장 서론
제1절 연구배경 및 목적
제2절 연구내용 및 연구방법
제2장 우리나라 재정분권의 현황과 재정구조의 문제점
제1절 재정 분권의 이론과 선행연구
제2절 재정분권의 현황과 문제점
제3절 중앙과 지방정부 간 재원배분 실태와 재정운영
제4절 지방세 구조와 지방재정의 실태 및 문제점
제3장 서울시 재정현황 및 문제점
제1절 서울시 재정현황
제2절 서울시 재정에 대한 영향요인
제4장 외국의 중앙ㆍ지방정부 간 재정관계 및 지방세제
제1절 주요국의 권한 및 재정에 대한 중앙ㆍ지방관계 사례분석
제2절 주요국의 중앙ㆍ지방정부 간 재원배분
제3절 주요국의 지방세제도
제5장 재정분권 강화를 위한 합리적 지방세제 개편방안
제1절 기본방향
제2절 지방세제 개편의 필요성
제3절 지방세제 개편논의, 추진결과, 그리고 추진방향 : 선행연구를 중심으로
제4절 우리나라 지방세체계(안)
제5절 지방세제 개편의 실효성 확보장치
[참고문헌]
[부록] - 단체별 지방세 징수현황 및 비율
[영문요약]
[요약 및 정책건의]
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UCI(KEPA) : I410-ECN-0101-2014-359-001031402