탄력세율 확대 효과에 대한 연구: 경기도 사례를 중심으로

Abstract

This study is to secure local government finance introduced to establish ways to increase flexible tax rate of use. The flexible tax rate is to allow local governments to adjust the tax rate within a certain range. Through this, the local government can have the discretionary power to decide the tax rate, and can expand the tax sovereignty to enhance fiscal decentralization. However, local governments have not yet made efforts to expand their finances by utilizing the flexible tax rate. Therefore, in this research, we analyzed the cause of the expansion of utilization of flexible tax rate, and tried to find a flexible tax rate activation way. Therefore, the influence relationship between the flexible tax rate and the general revenue sharing was analyzed empirically. Specifically, it was decided that the general revenue sharing would affect the expansion of the flexible tax rate. Therefore, we analyzed the change of the general revenue sharing according to expansion of the flexible tax rate. In order to investigate changes in the general revenue sharing, analysis was conducted focusing on acquisition tax, regional development tax, and resident tax. As a result of the analysis, it was confirmed that when the local taxation increases through the flexible tax rate, there is a decrease in the general revenue sharing. On the other hand, it was found that if the self-efforts was recognized, not only the local taxation increase but also the general revenue sharing would increase. Through this analysis, this study suggested the following policy suggestions. First, if the tax rate is increased by applying the flexible tax rate, it should be prevented from affecting the calculation of the revenue sharing. Second, the tax item that can recognize self-efforts should be expanded. Third, the autonomy that local governments can imposition of tax is expanded.