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.
이용수
초록· 키워드
오류제보하기
Local Consumption Tax is introduced in 2010 as a surtax to the Value Added Tax of the National Tax. In the process of the introduction of Local Consumption Tax, the political process reflecting social and political equity influenced more than the economic rationality based on the tax theory because the Local Consumption Tax was involved with many interested parties, including the central and local governments and most of the local governments. As a result, Local Consumption Tax in current form is substantially damaged especially, from the point of tax identity due to various measures of fiscal equality installed in the operating systemof the Local Consumption Tax. This study particularly examined some of the most controversial issues related to the Local Consumption Tax from the perspective of the tax theory, and to find ways for the reestablishment of the tax identity of the Local Consumption Tax. To do this, the study carefully focused on the four major themes such as (1)securing the taxing power of a local government regarding the Local Consumption Tax, (2)finding better and right consumption indicators and statistics for the distribution of the Local Consumption Tax revenue, (3)reducing and transforming the fiscal equalization function of the Local Consumption Tax, and (4)improvement of the tax administration of the Local Consumption Tax.
목차
등록된 정보가 없습니다.
참고문헌 (0)
참고문헌 신청이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2018-032-001837588