지방소비세, 어떻게 진화할 것인가?: 지방세로서의 위상 정립 모색
How the Local Consumption Tax Evolves: Pursuing the Tax Identity of the Local Consumption Tax
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Local Consumption Tax is introduced in 2010 as a surtax to the Value Added Tax of the National Tax. In the process of the introduction of Local Consumption Tax, the political process reflecting social and political equity influenced more than the economic rationality based on the tax theory because the Local Consumption Tax was involved with many interested parties, including the central and local governments and most of the local governments. As a result, Local Consumption Tax in current form is substantially damaged especially, from the point of tax identity due to various measures of fiscal equality installed in the operating system of the Local Consumption Tax. This study particularly examined some of the most controversial issues related to the Local Consumption Tax from the perspective of the tax theory, and to find ways for the reestablishment of the tax identity of the Local Consumption Tax. To do this, the study carefully focused on the four major themes such as (1)securing the taxing power of a local government regarding the Local Consumption Tax, (2)finding better and right consumption indicators and statistics for the distribution of the Local Consumption Tax revenue, (3)reducing and transforming the fiscal equalization function of the Local Consumption Tax, and (4)improvement of the tax administration of the Local Consumption Tax.
Abstract
Local Consumption Tax is introduced in 2010 as a surtax to the Value Added Tax of the National Tax. In the process of the introduction of Local Consumption Tax, the political process reflecting social and political equity influenced more than the economic rationality based on the tax theory because the Local Consumption Tax was involved with many interested parties, including the central and local governments and most of the local governments. As a result, Local Consumption Tax in current form is substantially damaged especially, from the point of tax identity due to various measures of fiscal equality installed in the operating system of the Local Consumption Tax. This study particularly examined some of the most controversial issues related to the Local Consumption Tax from the perspective of the tax theory, and to find ways for the reestablishment of the tax identity of the Local Consumption Tax. To do this, the study carefully focused on the four major themes such as (1)securing the taxing power of a local government regarding the Local Consumption Tax, (2)finding better and right consumption indicators and statistics for the distribution of the Local Consumption Tax revenue, (3)reducing and transforming the fiscal equalization function of the Local Consumption Tax, and (4)improvement of the tax administration of the Local Consumption Tax.
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