취득세 감소 보전분 지방소비세에 의한 조세통계 오류 및 재원배분 왜곡 효과 분석

Abstract

This paper analyzes the nature and allocation process of the local consumption tax for the acquisition tax revenue preservation and its ramifications on tax burden ratio and intergovernmental financial allocation. First, through the characterization, it explains that a local government would not recognize the intergovernmental transfer preservation, which is about 40% of the local consumption tax, as a tax, and the remaining tax revenue preservation as consumption tax, even though it is classified as consumption tax. So it barely function normally as a tax. Second, by comparing analytically the local consumption tax of Statistical Yearbook of Local Tax with local consumption tax amounts reallocated from the central government to local governments, it is found that the national tax revenue data misses some part of the amounts. This causes errors in the calculation of the tax burden ratio and national-local tax revenue ratio, which are important indicators of Korean tax policy. Finally, it shows that intergovernmental transfers from provincial governments to educational autonomous entities and to local governments are distorted so as to be unfavorable to provincial governments, which is caused that the transfers are calculated based on wrong data of local consumption tax. Based on this discussion, we derive a policy implication.