법인지방소득세의 과세적합성과 개선방향에 대한 연구

Abstract

[Purpose] Local income tax was newly established in 2010 and taxed in an additional way to income tax and corporate tax, and in 2014 it became independent taxation system to strengthen the function of local income tax. This study aims to suggest problems of corporate local income tax system and improvement plans by analyzing the current status and structure of corporate local income tax. [Methodology] This study theoretically examines the current tax structure of local income tax and examines the related precedent studies after 2014. In addition, the current state of local income tax is analyzed through statistical data of the statistical yearbook of local tax, and the problems and improvement plans of corporate local income tax are sought through comparison of local income tax system between Korea and foreign countries. [Findings] The current corporate local income tax is a taxation structure that applies the same tax base section and progressive tax rate system as the national tax. This is a tax structure in which tax burden is made based on the profits of corporations, and does not meet the principle of benefit, which is the basic taxation characteristic of local taxes. In addition, the number of employees and the area of the workplace are applied to the tax revenues of each local government where the corporation is located. Therefore, the tax revenues of each local government are greatly increased according to the number and size of the corporation. In terms of benefits principle and tax universality, it is judged that corporate local income tax is low in tax suitability as local tax. [Implications] In order to improve the conformity of the principle of benefit and the tax suitability as local taxes, it is necessary to change from the progressive tax rate to the single proportional tax rate and to improve the joint tax method of joint collection and distribution of revenue. The improvement plans proposed in this study are expected to provide useful data for the efficient operation of corporate local income tax and the reorganization of local tax and local financial structure in the future.