지방세 고액체납자에 대한 출국금지 및 명단공개 제도에 관한 연구

Abstract

This study reviewed the departure prohibition system and the public notification policy for the delinquent local tax payers. The major improvements of the departure prohibition system for the delinquent local tax payers are as follows. First, the departure prohibition request standard of 50 million won, which is equally applied to both national tax and local tax, should be reduced significantly on a case of local tax. Second, we should determine the delinquent local tax amount by the sum of all the delinquent taxes of all the local governments. Third, the departure prohibition system for the delinquent local tax payers should be fixed by the articles in the Basic Law on Local taxes. The major improvements of the public notification policy for the delinquent local tax payers are as follows. First, the delinquent tax payer who paid over 30% of the delinquent local taxe is excluded from the public notification. There is a need to revise the standard to at least 50%. Second, the public notification standard of 30 million won should be determined by each local government, and it should be clearly regulated on the Basic Law on Local taxes. Third, the deficits disposed local tax should be excluded from the public notitication. Fourth, the public notification period should should be clarified on the Basic Law on Local Taxes, and the delinquent local tax payers who were notified publicly in the previous year should be excluded from the public notification.