地方稅 徵收方法의 改善方案
(A) Study on the improving methods of collecting the local taxes
지방세 징수방법 개선방안;
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In the management of local Administration, local residents want local government to improve the quality of public services and to magnify the quantity of them. To meet these increasing demand, local government have to get the expansion of independent financial resources. But, there is the limitation to get the expansion of Korea. Accordingly, it is demanded to plan the stable tax collection in the local tax, the core of independent financial resources. For this reason, the purpose of this study is to improve the methods of collection and to prevent the nonpayment taxes in the local taxation. This study contains the improvement of tax payment especially focused on the procedures of the local taxation, the tax-conclusion procedures and the compulsory collection methods partially. This study can be summarized as follows; First, I suggest the preliminary conditions for the improvement of collection methods. It needs to simplify the present complex system and tax items of local taxes. And it is asked to magnify the computerization of the local tax affairs. In other words, it is a prior task to connect the on-line system all over the nation and to set up the total-computerization network, connecting with other affairs. Second, I argue two ways to improve the collection. First of all, one is to turn all the ordinary tax of local tax items to the tax payment of self-return. The tax payment of self-return is desirable to progress the advanced tax administration. We have to reduce the taxpayer cooperation cost and administration cost improving the tax culture of the non-fixed self-assessment. The other suggests the way to improve the present tax payment of self-return. It deals with the introduction of stamp-payment method which helps to improve the self-return method and period of acquisition tax and to improve the method of collection in the fixed registration tax. Third, I present the collection method that the taxpayer will pay conveniently. It means that residents pay taxes conveniently in the side of active administrative service. Namely, it is the way to pay with automatic transfer, credit card, giro, phone-banking, cyber space. As mentioned above, this study deals with the improvement of collection methods in the local tax briefly. But, this study has the limitation of collecting data in the field of local tax. Specially, there was few material of practical affairs. If any, it dealt with regulation of tax item, tax-object and rate, etc. In the future study, it is needed to study several field of local taxation, such as transferring national tax to local tax, uncovering new tax-resources, introducing share-tax, and realizing a standard of assessment. Now, local government have to change the its old cognition. Because, the present is the age of illimitably competition, which is called the global age. Therefore, we need a change and innovation to survive. In the publicity activities about local taxation, we don't only inform the time limit of self-return and payment, but the contents, the expenditure, the meaning and the role of local tax to help residents to understand. It is the way to realize the real local autonomy administration.