지방세외수입 징수절차법 제정의 쟁점

Abstract

Generally speaking, the importance of nontax revenue is getting more and more emphasized, which consists of local self-governing bodies' independent financial resource. As the imposition and collection of nontax revenue has been required according to procedure for failure to pay national taxes or procedure for failure to pay local taxes, the current basis on legal procedure of collecting nontax revenue still lacks consistency. Moreover procedure of collecting nontax revenue as user fees, fees, contributions and a fine for negligence for violation of duty and so on corresponds essentially to significant lawmaking items, otherwise such circumstance is contrary to the principle of statute reservation or rule of law and due process of law. Therefore, this article consequently reaches the conclusion that legislation on procedure of collecting nontax revenue is crucial and important for the integrated law of nontax revenue's collection containing legal aim and definition, regulation of exemption, succession of the imposing right, notice of payment and expansion of duty for payment under consideration of relation with the related statute such as 「Local Autonomy Act」, 「Local Tax Act」, 「Local Finance Act」, and 「Framework Act on Local Taxes」, etc. from a viewpoint of emitting relevant issues.