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Study on Evaluation and Enhancing method of the taxation sovereignty of Local Government in Korea
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지방자치단체 과세자주권의 평가와 확충 방안 연구

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Type
Academic journal
Author
Lee Jung-ki (남서울대학교) Yoo Tae-hyun (남서울대학교)
Journal
Korea International Accounting Association KOREAN INTERNATIONAL ACCOUNTING REVIEW Vol.64 KCI Accredited Journals
Published
2015.12
Pages
323 - 350 (28page)

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Study on Evaluation and Enhancing method of the taxation sovereignty of Local Government in Korea
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Recently, the weak local financial conditions are getting worse according to the chronic economic slowdown and consequent contraction of local finance base, the deepening of the low birth rate and aging population etc. Meanwhile the central financial conditions are rapidly deteriorating according to reduction of national tax revenues, expansion of the national debt etc. Therefore, It is not easy for the support local finance funded through transfer revenues that it have been long stick to ensure a sustainable situation.
In this study, we verified through empirical analyzes the effectiveness of flexible tax rate in local tax system that belongs to the core framework related to the taxation autonomy. As a result, the flexible tax system has confirmed that only very limited local government can guarantee its availability. Based on this result, we suppose that the increased tax revenues through the flexible tax rate application should be excluded from the standard financial revenue estimates of general grant within a certain period of time for strengthening the taxation autonomy in local governments and the local tax base should be managed systematically by installing local tax base wardens(tentative name) for enhancing the right to decide the tax base of local governments. Also, we point out that The expansion of the taxable objects in Local resource facilities tax and Leisure tax is required for the substantiality of the selection taxation (optional taxation). Moreover, we emphasize that the maintenance of the relevant legislation is needed to introduce the tax out of court.
#과세자주권 #탄력세율 #선택과세 #지방세 과표 #법정외세 #The taxation autonomy #flexible tax rate #Selective taxation #local tax base #tax out of court

Contents

국문초록
Abstract
Ⅰ. 시작하는 글
Ⅱ. 최근 지방재정의 여건변화와 당면과제
Ⅲ. 지방자치단체 과세자주권의 평가
Ⅳ. 지방자치단체 과세자주권 확충방안
Ⅴ. 맺는 글
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References (17)

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[인터넷자원] - / / 법제처 홈페이지 google schola [인터넷자원] - / / 일본 총무성 홈페이지 google schola [인터넷자원] - / / 재정고 google schola [학술지(정기간행물)] - 김대영 / 2002 / 과세자주권 확충방안: 주행세를 중심으로 / 지방행정연구 16 (2) : 1 ~ 20 dbpia [학술지(정기간행물)] - 김대영 / 2000 / 과세자주권 확충에 관한 소고 / 한국지방재정논집 5 (1) : 61 ~ 86 dbpia

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