초록 열기/닫기 버튼
This paper investigates Korean and Japanese local tax systems, and aims to suggest some policy implications on the local tax reform in Korea. We compare the two countries' local tax systems by calculating the growth rates, stability indices, and variation coefficients of main taxes at upper-level and lower-level local governments. Some main implications are: 1) It would be desirable to introduce an assessment by estimation on the basis of the size of business if Korea wants to introduce a corporate tax to local governments. 2) It is required to establish a comprehensive property tax that satisfies the benefit principle, with reference to the property tax which is carried on at lower-level local government in Japan. Also 3) Korea should take efforts to let local residents know that local tax burden is the price of local public services.
키워드열기/닫기 버튼
local government, local tax, Korea, Japan, local tax reform
