지방소비세 도입에 관한 연구

Abstract

Considering that decentralization must be implemented to enhance autonomy and responsibility of local government, the method to amplify financial resources for local government must be focused on local tax rather than general grants. Examining the appropriateness of consumption tax as sources of tax revenues, income tax is appropriate for central government and consumption tax, for wide area autonomous organization and property tax, for basic autonomous organization in the light of distributing sources of tax revenues. Thus, the foundation of local tax yields must be amplified on the basis of consumption tax. Most tax base of income and consumption are occupied by central government. Therefore, if it is necessary to introduce the local consumption tax that can play the role of procuring sources of tax revenues required to implement decentralization, it would be desirable to adopt method to distribute source of tax revenues that shares it with value added tax. In addition, consumption tax is required to coincide tax collection region with the destination of local consumption tax. To do so, retail tax basis, total expenditure in the region and population may be chosen as the consumption index by which the regional consumption scale could be grasped.