제주특별자치도의 조세입법권과 지방자치단체의 과세자주권

Abstract

The Special Act on the Jeju Special Self-governing Province was promulgated on Feb. 2006. This Special Act was enacted in order to endow the Jeju Special Self-governing Province with a high level of self-governing authority and make it a international free city. This Act transferred a significant portion of central government's affairs to the Jeju Special Self-governing Province and expanded ordinance mandate. And for the promotion of the Jeju International Free City, this Special Act allowed the Jeju Special Self-governing Province considerable deregulation. The Jeju Special Self-governing Province needs much money and investment for enjoying a high level of self-governing authority, and preparing and developing the Jeju International Free City. Therefore this Special Act gives the Jeju Special Self-governing Province larger power of tax legislation than other local government. Even though the Article 117 Paragraph 1 of the Constitution guarantees a local self-finance, the establishment of new tax items based on the ordinance is not allowed to the local government including the Jeju Special Self-governing Province. It is because the introduction of new tax items by the ordinance is inconsistent with the principle of the rule of law in the Article 59 of the Constitution. In this paper, firstly, details of the power of tax legislation of the Jeju Special Self-governing Province for a self-finance and an investment incentive will be introduced. Secondly, the moderation of the principle of rule of law on local tax due to the advance of local autonomy and decentralization will be analysed. Lastly, the possibility of establishing tax items as well as adjusting tax late by local self-governing province will be reviewed.