지방소득세 세무조사 일원화에 관한 연구

Abstract

As the local income tax altered in 2014, tax autonomy of local governments has strengthened while, owing to the risk of double tax investigation, tax compliance costs and administration costs have also increased rapidly on the contrary to the original purpose of revised taxation. Excessive taxpayers’ burdens from double tax investigation could have negative effects on regional economies, and make the legal relations among local governments instable for a long time, and consequently generate hefty tax compliance costs and administration costs. Considering these aspects, various countries unify tax investigation for the local income tax into the central government, and therefore the double tax investigation, harmfully affecting the national economy, rarely accords to the global norm. Based on such problems of current taxation, in order to coincide with the original purpose, the right to correct reported tax bases and perform tax investigation should be unified into the central government. However, even in such regime, tax autonomy of local governments could be maintained through independently determining tax rates and tax credits, and asking the central government to correct tax bases. Even in case the unification of tax investigation is hard to be adopted, in order to reduce tax compliance costs and administration costs, results of tax investigations should be shared between the central government and each local government, and the schedule of tax investigation should be arranged cautiously to avoid double tax investigation.