초록 열기/닫기 버튼
The fiscal relationship between the central and local governments indicates that the central government dominates in terms of tax revenues. The allocation of taxing authority and tax bases are specified in the Local Tax Law, which is established by the central government. Income taxes and consumption taxes, which are considered stable revenue sources and elastic, are assigned to the central government. On the other hand, most local taxes correspond to property taxes. This tax assignment creates fiscal centralization and is considered as a barrier to local autonomy. Regional differences in economic base and activity, resulting from partial economic development, incur fiscal disparities among local governments.In this background, the purpose of this paper is to study the reassignment of tax sources between national tax and local tax for the expansion of local finance. The results of this study are as follows: First, the functional distribution and the reallocation of work should be considered to make the fiscal relationship between the national and local government. Secondly, the redistribution of tax bases and fair fiscal burden corresponding to function carried by each level of government should be considered. Third, the central government should minimize control to help local governments secure fiscal autonomy. At the same time, local governments themselves should be able to enhance their problem-solving capacity. Thus, the tax sources between national tax and local tax should be reassigned for the expansion of local finance. The alternatives are the introduction of local consumption tax and local income tax.
키워드열기/닫기 버튼
local consumption tax, local income tax, reassignment of tax sources, national tax, local tax
