지방자치단체의 과세자주권에 관한 연구 -법정외세의 신설여부에 대한 해석론과 구체적인 방법론을 중심으로-

Abstract

A local self-governing system is fixed being the group area with foundation the agency where the resident of the area oneself elects a region business leads and means the system which controls, after composing the local assembly at 1991, in the year 1995, the local autonomy system uniformly restarts in Korea. Right to self-finance allows for a local government to deal with its finances under self-administration. It can be inferred then, that the right to self-finance plays an important role for the local government along with the sovereign right to legislative, systematic and administrative power. Then, the core of right to self-finance can be said to be the 'autonomous right to tax': the sovereign right of a local government to place and collect local tax from the residents. The taxation autonomy of like this local self-governing group selection of detail, is divided with selective etc, four kind of selection and tariff of selection and bases of assessment of the taxation object. Meantime, for the security of financial autonomy of the local self-governing group from is a method which gives the right will be able to establish the detail of new local tax in the local self-governing group. With interpretation as a matter of the existing law regulations leads and says but that will not be able to establish the fact that permits the establishment of the local tax in compliance with the regulations of each local self-governing group wishes the detail which each local self-governing group is not deciding from region tax act is directly under will do. Namely, about regulation etc. of constitution law, the local self-governing law, the national situation and region tax law and local tax will be able to permit the establishment of taxes not fixed by law in order, means the improvement which is legislation must become accomplished. With the method which induce taxes not fixed by law concretely converts a regional development tax with taxes not fixed by law and the method which levies and each local self-governing group obtain the consent of the central government and will be able to establish the detail in order, will be able to consider permits method etc. And the local tax law and any other laws concerned should be amended so that local governments are given as much opportunities as possible to exercise their sovereign rights in the decision making of tax base and tax rate. Only, to adumbrate the objective detail of taxes not fixed by law, method etc, in detail provides the condition which is entity for a regulations establishment to lead and must prevent taxes not fixed by law.