일본의 지방분권추진과 주민세 개혁에 관한 연구

Abstract

The purpose of this study is to examine the redesigning process and the effects of the local residence tax reform in 2006. Transferring tax-base to lower governments was a key subject in the process of fiscal decentralization. Income tax base is shared among 3-level governments. Reducing ear-marked grants from central government, fiscal needs of lower governments was increased. Government offset the loss through the change of income tax rate among 3-level governments. The tax rate structure of local income tax was changed from progressive to uniform rate. The results of this study is as follows. Transferring tax base to lower level governments resulted in increasing local tax revenue and the tax revenue ratio of the local expenditure. Especially, the most of the increment belonged to the prefecture-level authorities. Taking the flat rate, regional inequality of the revenue of local residence tax was reduced. It means that relation between the tax burden of residents and expenditure is tightened. We expect that local accountability will be strengthened. It requires further to checkup the introduction of uniform rate as a way for transferring tax base and reducing the revenue disparity of local income tax among authorities in Korea. Discussing the redesign of local income tax, we can go for guidance to the operation system of counterpart in Japan.