일본 지방 법인과세제도의 변화와 시사점

Abstract

In korea, the local self governing has already been doing over 20years. During that time, it did not happen only positive aspects. Many problems arose in the local governing system. To make genuine local self governing, independence of local finance is most important. It is 80 to 20 ratio in national tax and local tax in Korea. And the 60% of the 20% is in capital area even. In this situation, local income tax is become an independent tax from surtax. But the condition of local governments except capital area will worsen because of narrow based in capital area. In this sense, this thesis refer to Japan because Japan is similar to Korea in social condition. The ratio of national tax and local tax in Japan was similar to Korea. But now it is 55 to 45 ratio in national tax and local tax. So, the way to achieve the ratio like present condition is worthy of consider. For a spread of a local grant tax, Japan used the way to make a source of revenue from a portion of resident tax of corporate. And then it is distributed to the local governments which are weak in financial power. Even though that way is not perfect one to expand local finances, it will gain a different perspective to expand local finances. It is necessary to not only construction method of local tax system for symbiotic relationship with other local governments but also an appropriate expansion of authority of taxation for spread of a source of revenue in local governments.