해운산업 활성화를 위한 지방세제 개편 방안：선박 관련 지방세를 중심으로

Abstract

[Purpose] The purpose of the study is to review the local tax system for ships and suggest to problems to find ways to improve the system. [Methodology] This study applies literature review and statistics analysis methodology to the shipping tax system in the local tax field. [Findings] This local tax system has problems from various perspectives, such as revitalization of the domestic shipbuilding industry, comparison of tax burden levels with other countries, and unreasonable tax base system. Therefore, this study needs to review this area of local taxes in the shipping industry from the perspective of balancing international competitive conditions and derive reasonable improvement plans. We analyze the current status and point out problems with the acquisition tax, registration and license tax for ships, property tax, and local resource facility tax for specific real estate. In addition, we aim to derive improvement plans for each item to ensure international competitiveness of the shipping industry. In the case of international ships registered in Jeju Special Self-Governing Province, the local resource facility tax is reduced through the exemption ordinance, but in the case of ships registered in other regions, the local resource facility tax burden increases, which is interpreted as a result of harming horizontal equity. [Implications] This study provides policy implications for improving the shipping tax system in the local tax field to revitalize the current shipping industry and improve international competitiveness.