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자료유형
학술저널
저자정보
저널정보
한국지방재정학회 한국지방재정논집 한국지방재정논집 제7권 제1호
발행연도
2002.6
수록면
177 - 220 (44page)

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This paper focused on the local tax reform for decentralization in Korea. mainly aim to introduce the local income tax and local consumption tax for enhancing the real local autonomy. Historically Korea has been keeping an extremely centralized system of governance so that both diversity and autonomy of local communities have become weakened. High degree of centralization in governing system has been further strengthened during the rapid economic growth period from the 1960s through the 1980s. Throughout the 1980s, however, Korean began to demand local autonomy ended abruptly by the military coup In 1961, as a way of again in 1991 and then the chief executives of local government began to be elected by the direct vote since 1995. But the intergovernmental relations In Korea is still criticized as centralized one with devolution of some administrative functions, but without decentralization of intergovernmental fiscal relations. This study reviews the theoretical and historical background of fiscal decentralization by the survey of relevant literature. And the major characteristics of the allocation system of tax base between the central and local governments are analyzed and summarized as fellows. First, the Korean tax system is heavily concentrated upon national taxes as 80% of the total tax revenue. Thus the central government still plays a key role in resources allocation. Secondly, local tax revenues are unevenly distributed among local jurisdictions. The regional inequality in revenue-raising capacity is a major policy obstacle to redesigning the local tax system for real local autonomy Thirdly, the Korean local tax system is heavily dependent upon property-related taxes, lack of elastic revenue-raising capacity. Thus the overall reform of local tax system via reallocation of tax bases between central and local taxes is urgently needed for realization of decentralization. The main taxes to introduce as local taxes is the local income tax and local consumption tax including local environmental tax. The most important criterion of readjustment of tax sources in Korea should be the equitable distribution of tax base, because local tax revenue is concentrated in a few big cities and provinces. The type of local income tax, suggested here, is the proportional tax on the individual and corporate income with common use the national income taxes. And the local consumption tax system is composed of three different types local consumption tax(value-added tax), local special consumption tax and tobacco tax After the introduction of local income and consumption tax, the fiscal coordination of inequality is remained for the central responsibility.

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