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地方稅 政策課稅의 問題點과 改善方案 원문보기
Study on the feasibility plan concerning the problems pertaining to the local currently political tax system

  • 저자

    김영철

  • 학위수여기관

    창원대학교 경영대학원

  • 학위구분

    국내석사

  • 학과

    세무학과 세무전공

  • 지도교수

  • 발행년도

    2003

  • 총페이지

    70p.

  • 키워드

    지방세 정책과세 문제점 개선방안 비과세 감면제도;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T9168153&outLink=K  

  • 초록

    The decentralization of government power is designed to provide an autonomous taxation system. It will be defined as such, Tax items, the standard of assessment, and the tax rates are to be independently initiated by the self-governing communities. Finally, it is to have the residents take the responsibility for their regional financing. This will allow the self-governing communitiesthe ability to provide themselves with a higher quality of administrative services. The study included an analysis of the situations and problems arising from the current tax policy. It does not include any subsequent amended remedial measures to any localized tax laws. This feasibility study, will illustrate and justify the benefits of the transfer of several national tax items of responsibility, to a local level. The tax policy includes a heavy taxation, tax exemptions and tax reductions. A heavy taxation system has been adopted continuously with only partial amendment since 1973. As the standards of society have drastically changed in the last twenty years. It is obvious that the value of our tax system itself needs to be rechecked. Therefore, this study is primarily focused on working with the current taxation system plan and the preventive measures for the expansion of tax exemptions and reductions. Local taxation responsibility, authorizes each community to provide for themselves based on the financial requirements of their individual visions. This study analyzed the challenges resulting from our current heavy taxation, tax reduction and exemption policy. With the analyzed challenges, the enhanced feasible plans of the tax policy that customize each self-governing community were suggested. The study term was from the year 1992 to 2001. The statistics for the study were collected from the; Yearbook of Local Tax Policy (1993-2002) published by the Ministry of Government Administration and Home Affairs. Generally, a taxation system is designed to sustain and maintain specific policy standards and goals for the improvement of society as a whole. However, it is incumbent upon taxation policy makers, to provide transparency as to the advantages and disadvantages of each individual component. Some of the problems being fostered by the current taxation system are as follows: - It is extremely difficult to enforce and effective tax administrative system when the laws and regulations are often complicated and misunderstood. - Local tax revenues are decreased - The requirement for additional tax revenues result in the initiation of imperfect temporarily Sunset Tax Policy(s) - The excessive implementation of an object tax by the tax exemption and reduction system. The taxation policy for new commercial construction in an urban center should be expanded to include, an environment charge for enterprises not conforming to the standard(s) of given area. Also, it must be a flexible taxation system, to ensure that the contributions of each commercial enterprise are sufficient to cover all civic expenses, including environmental clean up costs of that area. If the taxation policy for commercial enterprises does not include these two caveats, it should be abolished. The tax system must ensure sensitivity to the corporate community. The tax system should not become a burden that restricts a commercial enterprises ability to compete in its chosen area(s). The alternative plans for tax exemptions and reductions were suggested with due consideration of the citizens growing concerns, regarding the ever changing taxation policy by centralized government. This study suggests that this is an excellent opportunity to reframe the current tax policy


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