地方消費稅 導入方案에 관한 硏究
(A) Study on the Introduction of Local Consumption Tax
지방소비세 도입방안 Local Consumption Tax Introduction;
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The expansion of local tax is highly desirable when making a plan of financial resources for local self-governing to realize the spirit of local self-governing. In view of the current price taxation system, the consumption tax and income tax are leaned on national tax. Therefore, it is essential to devise a plan to transfer the tax resources for consumption and income to the local taxation by a large margin. The tax resource for consumption is worthy of notice when redistributing the tax resource to local self-government. The tax resource for consumption is spread evenly on regions and has the widest taxation base, so considerable tax receipts will be earned with low tax rates. Therefore, it will be very helpful for financial independence of local self-government. Also, the collection of consumption tax is easier than the one of income tax, so even the local government with poor technique can manage the tax administration well. In this study, I tried to find the theoretical foundation as examining the necessity for introduction of local consumption taxation system. As the result of checking the legislative examples of local consumption taxation system for German and Japan (typical model of country obeying the Continental Law) as like Korea and USA. (typical model of country obeying the Anglo-American Law), all of local governments have depended on the local consumption taxation system for a large part of finance. The fact that those local governments depended on the local consumption taxation next to property tax is very suggestive for us, as we are now trying to secure the local consumption taxation system. The big problem is financial disproportion among self-governments when transferring the consumption taxation to local self-governments. The plan to relieve the financial disproportion should be considered. The plan to balance properly by use of a financial power index while distributing the tax revenues shall be reviewed. Hereafter, the expanding method of financial resources of local self-government shall be studied and reviewed so that local finance can be replenished by consumption and income taxes for all kinds of resources occurred in that local area.