地方稅收 擴充方案에 관한 硏究
(A) Study on Expanding Local Tax Revenues
지방세수 지방세 지방재정;
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Local Government, an independent economic unit, has sole rights about financial operation and financial expenditure required for doing local administration. That is, it is not sufficient for Local Government to sustain a mere legal administration to do sound government activity: it is required to exercise economic blue power as well. But in Korea, Local Government don't have an independent tax rights, due to a national tax system, so it is bitterly limited to gain revenue expansion. Because a strict tax legality now applies to local tax system, items of taxation, rate of taxation, classification of taxation standard, range of tax-exempt and the method of tax-impose should all receive the standardized regulation of local tax systems, Local Government has much difficulty in exercising tax administration in consideration of regional, economic, and social condition and policy-peculiarity. According to above article, the total sum budget of Local Government (Net) in 2002 amounts to 43,503.9 billion Won (60.9%) saving a dependent-revenue source and a bond (2,907.2 billion Won), so Local Government depends on 25,000 billion Won (35%) from the Central Government. In addition, the scale of local tax as an independent-revenue source only amounts to some 20% of the national total sum tax. This is numerical value far below Japan's 41.2%, America's 40.9% or Germany's 50.4%. We need to make plan to expand the tax scale, and to obtain access to the standard of the chief OECD to succeed in successful local autonomy. But Local Government's degree of financial independence in 2002 is below 50% - 197 (97.4%), below 10% - 4 (1.6%), below 10 to 30% - 116 (46.8%) out of 248 of total Local Government. In this case, Basic Local Government's degree of financial independence is weaker. And the degree concentrated on the capital boundary is near 45.8%. The unbalance of the revenue between metropolis and small city is very serious. Under this circumstance, even though Central Government transfer some of items of taxations to Local Government, the revenue is concentrated on metropolis and large Local Governments, not small Local Governments. For example, if some of transfer income tax is turned over from Central Government to local Government, the gap of revenue is much wider: in case of a tax amount per one, Jeollanam-do increases 1, Gyeonggi-do increases 2.5~3. The result is that the outline of expanding tax sources is one thing, the concrete actual is another. Inside of the Local Governments, though, Seoul and Gyeonggi-do hope to establish the new items of independent tax, and strongly to transfer the tax sources, but others to increase the sum of the delivery taxes. On this study, for above these purposes, I hope to expand the tax sources in discussing chiefly the tax system of a property tax, scarce of a tax source, unbalance of a regional tax source, the weakness of strengths and extensions of a tax source, the obstacle to justice and neutrality about the management of tax policy operation, after inquiring into a tax source and investigating the structure and operation on local tax.