2단계 재정분권의 지방세입 확대방안 연구: 세입격차 완화와 순위변동 최소화 기준을 중심으로

Abstract

The share of local consumption tax, a part of the national value-added tax, was increased in the first phase of financial decentralization in 2019 and 2020, which raised local tax revenue of only provincial governments. This caused an argument for augmenting the share of local income tax, a municipal government tax, a part of national income tax as well as corporation tax, in the second stage. However increasing the share of the local income tax has a difficulty in holding a neutrality of tax payment for residents, which brings about an alternative way of enlarging the share of the local income tax from the only national corporation tax revenue. Even the manner leads to an unsatisfaction of a part of municipal government, gu which does not have its tax revenue. Based upon these debates, this essay tries to explain which tax item is more desirable to be increased for not only provincial but also municipal governments in the second phase financial decentralization in Korea by comparing revenue impacts of two scenarios, the one of increasing the share of local consumption tax and the other of raising the portion of local income tax from the national corporation tax with two criteria of narrowing revenue gap and preventing revenue rank change among local governments. Research results show that the former alternative is better to be implemented, which causes still significant revenue gap in current taxation and financial transfer system among national, provincial and municipal government. It is also necessary to increase the share of the local tax revenue not to make any local governments’ revenue deficiency due to the second phase financial decentralization as the same of the first phase.